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The Belgian parliament has passed the VAT taxable rent law
Tuesday, 09 October 2018
The optional regime for a VAT taxable rent (for a detailed overview of this new regime, see link) has been approved by the Belgian Chamber of Representatives on 4 October…
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VAT update: Ecofin agreement on quick fixes, the generalised reverse charge mechanism and reduced rate for e-books
Thursday, 04 October 2018
On 2 October 2018 a much-anticipated ECOFIN meeting was held in Luxembourg. The EU Ministers of Finance reached an agreement on quick fixes, the generalised reverse charge mechanism and the…
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Belgian authorities take a more flexible position on VAT penalties
Wednesday, 03 October 2018
The Belgian authorities have adopted a new policy for imposing penalties in VAT matters. Traditionally the Belgian authorities have applied a strict policy for imposing penalties. Each VAT error is…
News
The Belgian UBO register: Modified deadline of 31 March 2019
Tuesday, 09 October 2018
Previously, we informed you about the introduction of the Belgian UBO register (see this link). This UBO register is a centralised database (organised on a European level) through which companies, associations,…
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PRESS RELEASE - WTS Global opens US desk in New York and San Francisco
Thursday, 06 September 2018
WTS Global opens US desk in New York and San Francisco to further strengthen its footprint in North America.
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Luxembourg UBO register accessible to all !
Tuesday, 04 September 2018
On 10 July 2018, government amendments were proposed to the draft bill introducing the UBO register in Luxembourg (the “Register”). These amendments are in line with the provisions of Directive…
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Luxembourg issues a circular on cryptocurrencies
Thursday, 23 August 2018
On July 26, 2018 the Luxembourg tax authorities issued Circular L.I.R. n°14/5 - 99/3 - 99bis/3 on the Luxembourg tax treatment of transactions involving cryptocurrencies (the “Circular”).The main aspects of…
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Luxembourg VAT Grouping – Luxembourg government publishes its final law
Monday, 13 August 2018
For prior coverage after the introduction of the bill of law dated 16 April 2018 (the “Bill”), we refer to our newsletter of 3 May 2018. As indicated in our…
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VAT and immovable rent: what to know about the final draft law!
Wednesday, 08 August 2018
In March 2018, the Belgian government reached a final agreement on the introduction of an optional system for VAT and immovable rent. At that time, the main characteristics of the…
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VAT deduction and active holdings: EU case law widens the scope
Wednesday, 18 July 2018
On July 5, 2018 the Court of Justice of the European Union delivered a new and welcome judgment about input VAT recovery by holding companies (ECJ, Marle Participations SARL, C-320/17,…
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Luxembourg draft law to implement the Anti-Tax Avoidance Directive (ATAD)
Wednesday, 18 July 2018
On June 19th, 2018 was released the draft law (the “Draft Law”) implementing, among other provisions inspired by BEPS, the EU Anti-Tax Avoidance Directive (“ATAD” or the “Directive”). ATAD was…
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NEW reporting obligation for cross-border arrangements – European Directive of 25 May 2018 entered into force on 25 June 2018.
Wednesday, 11 July 2018
On 25 May 2018, the Council Directive amending Directive 2011/16/EU concerning the mandatory automatic exchange of information in the field of taxation for reportable cross-border arrangements was approved. From 1…
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Private Privak (Pricaf) 3.0 – an update
Tuesday, 29 May 2018
The Private Privak (Pricaf) has been amended a third time, based on the needs of the private equity sector. This reform eliminates major constraints which limited the success of the…
News
NEW reporting obligation for cross-border arrangements – Council Directive approved 25 May 2018
Monday, 28 May 2018
Today, Friday 25 May 2018, has seen the approval of the Council Directive amending Directive 2011/16/EU concerning the mandatory automatic exchange of information in the field of taxation for reportable…
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Luxembourg VAT Grouping On Its Way !
Thursday, 03 May 2018
On 16 April 2018, a bill of law (no. 7278, the “Bill”) has been presented to Luxembourg Parliament which aims at introducing in Luxembourg a grouping regime for Luxembourg value…
News
New Luxembourg intellectual property regime in force
Wednesday, 02 May 2018
Luxembourg new tax regime designed to increase intellectual property (“IP”) developments has entered into force in April 2018 and is effective as of 1 January 2018. The new regime (the…
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France and Luxembourg sign revised double tax treaty
Wednesday, 25 April 2018
On 20 March 2018, a new double tax treaty was signed between France and Luxembourg (hereinafter the "DTT"). It will replace the current version of the treaty dated 1 April…
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Corporate Tax Reform
Tuesday, 03 April 2018
A recent reform has reshaped the corporate income tax rules in various key areas, thus creating new tax benefits for Belgian companies, but also introducing new compensating measures to balance…
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New position of the Belgian social security authorities on determining the applicable social security regime (EU REGULATION 883/2004)
Thursday, 29 March 2018
Belgium now applies the principle of “requalification”. In the context of international employment situations, the EU Regulation 883/2004 determines which social security legislation is applicable to people working simultaneously in…
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New EU transparency rules for intermediaries involved in cross border tax planning
Monday, 19 March 2018
On 13 March, the EU Member States reached a political agreement on the European Commission’s proposal dated June 2017 aiming at strengthening tax transparency by the introduction of a mandatory…
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