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A new chapter in the UBO register saga: the Royal Decree of 23 September 2020
Thursday, 19 November 2020
The implementation of the Belgian UBO register has turned into a real saga. The deadline for the first registration has been postponed up to three times (although the last time…
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Year-end transfer pricing adjustments and their impact on customs & VAT
Wednesday, 18 November 2020
As the end of 2020 fast approaches, we notice that many multinational companies during the coming weeks/months often perform an annual assessment of transfer prices. The key question asked is:…
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Luxembourg – France double tax treaty : clarifications on the 29-day threshold
Tuesday, 03 November 2020
A Circular L.G. – Conv. D.I. n°61 (“the Circular”) has been issued by the Luxembourg tax authorities on 21 October 2020 bringing some clarifications on the point 3 of the…
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Luxembourg draft Budget Law 2021 announces several new tax measures
Friday, 16 October 2020
The Luxembourg Finance Minister Pierre Gramegna has filed on 14 October 2020 with the Chamber of Deputies the draft budget law for 2021. This draft bill introduces several new tax…
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T/A economics becomes TIBERGHIEN ECONOMICS
Thursday, 01 October 2020
A NEW, YET FAMILIAR BRAND TO UNDERSCORE OUR HOLISTIC VIEW ON OUR CLIENT'S CHALLENGES AND ASPIRATIONS. We are excited to announce that, as per 1 October 2020, T/A economics will…
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Luxembourg introduces register for trusts and fiduciary arrangements
Friday, 24 July 2020
A new Luxembourg law (the “Trusts Register Law”), dated 10 July 2020, was published on 13 July 2020 and is in force since 17 July 2020.
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Luxembourg to postpone DAC6 and DAC2 reporting deadlines
Monday, 08 June 2020
On 4 June 2020, the Luxembourg government announced that the negotiations on the European Commission proposal1 for a directive amending Council Directive 2011/16/EU dated 15 February 2011 that aims to postpone…
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The ECJ takes positive decision on Italian FTT
Friday, 29 May 2020
In its decision of 30 April 2020, dealing with the Italian Financial Transaction Tax (FTT), the European Court of Justice (ECJ) has ruled that there is no violation of the…
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Is the 18% of withholding tax on income paid to foreign artists and sportspersons no longer due?
Friday, 15 May 2020
On 13 May 2020, the Belgian political party, CD&V, submitted a draft bill to relax the 18% final withholding tax regime on income paid to foreign artists and sportspersons.
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Spain and Portugal: slightly less sunny tax-wise
Tuesday, 28 April 2020
In a context of increasing mobility within the European Union, Spain and Portugal are popular destinations for, among others, pensioners looking for a milder (tax) climate. There are however, in…
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Filing a Belgian non-resident income tax return for the very first time? Register before 1 June 2020!
Tuesday, 14 April 2020
Individuals receiving income taxable in Belgium but who do not qualify as Belgian tax residents, are in principle required to file a so-called Belgian non-resident income tax return.
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VAT and EU quick fixes: further guidance from the Belgian VAT authorities
Tuesday, 14 April 2020
Three months have passed since the entry into force of the EU quick fixes for VAT. As explained in our previous newsflashes, these quick fixes should simplify the VAT rules…
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Luxembourg to deny the deduction of interest and royalty payments to blacklisted countries
Thursday, 02 April 2020
On 30 March 2020, the Luxembourg Government published a draft bill of law introducing measures to deny the tax deduction of interest and royalty payments made to affiliated parties established…
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Luxembourg law implementing EU reporting obligations adopted
Wednesday, 01 April 2020
The law implementing the Council Directive (EU) 2018/822 of 25 May 2018 as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements…
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Corona measures
Monday, 16 March 2020
Dear client, To prevent the spread of the coronavirus and to protect your health and that of our employees, extra precautions will also be taken within our organization. We want…
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ATAD interest limitation rules finally implemented in Belgium
Friday, 13 March 2020
A long-awaited Royal Decree on the interest limitation rules provided by the Anti-Tax Avoidance Directive (‘ATAD’) was published just before the year-end (Belgian State Gazette of December 27, 2019). This…
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Doctoral research by Kimberly Van Sande - Digitax
Monday, 02 March 2020
The world has changed considerably in the last 100 years, especially in the last decades as a result of the digital evolution. The digital evolution seems to be accelerating and…
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International tax scribbles and scrawls
Friday, 28 February 2020
Belgian implementation of DAC6 approved at the last minute With the Act of 20 December 2019, the Belgian legislator implemented the much-discussed DAC6 at the last minute.1 The Act will enter…
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Belgian tax administration releases Circular Letter “Transfer Pricing”
Wednesday, 26 February 2020
The Belgian tax administration published the Circular Letter “Transfer Pricing” (Circular Letter 2020/C/35). This document is the final version of the Circular Letter following the draft Circular Letter that was initially…
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Top law firms ALTIUS and Tiberghien join their sports expertise in ATFIELD
Monday, 20 January 2020
Brussels – The sports departments of full service law firm ALTIUS and the tax law firm Tiberghien have joined forces to establish a new legal service provider in the sports…