Home>News
News
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…
News
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…
News
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…
News
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…
News
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…
News
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…
News
EU VAT – quick fixes: new EU sales listing and new rules for proof of intra-Community supplies
Tuesday, 07 January 2020
At the end of 2019, the Belgian authorities published some necessary implementing measures for the introduction of the so-called ‘quick fixes’ (see previous newsflashes, click here and here). These new…
News
How high is the tax pressure in the cockpit?
Friday, 15 November 2019
Tax affairs International tax law has specific rules for airline staff. Contrary to what the title of this article may suggest, these special provisions not only apply to pilots and…
News
Belgians working in Luxembourg - 24-days tolerance may go up to 48 days
Tuesday, 12 November 2019
If a Belgian individual is working in Luxembourg, the question arises which of the two countries may tax the Luxembourgish wages. The question is not without significance in light of…
News
Luxembourg 2020 draft Budget Law - Pre-2015 tax rulings may end on 31 December 2019
Monday, 21 October 2019
On 14 October 2019, the Luxembourg Government submitted the draft Budget Law for the year 2020 to the Luxembourg Parliament.
News
Signature of an amendment to the new treaty between France and Luxembourg
Monday, 21 October 2019
As announced in our previous article, on 2 July 2019, the Luxembourg parliament approved the new double tax treaty signed between France and Luxembourg (the “New Treaty”). The New Treaty…
News
New circular letter regarding article 19bis ITC and possibilities to claim refund of withholding tax
Friday, 27 September 2019
The Belgian tax administration issued a new circular letter on article 19bis ITC (circular letter of 25.09.2019).
News
Deadline UBO registration: 30 September 2019. Sanctions as from 2020.
Thursday, 26 September 2019
The law of 18 September 2017 lays down the rules regarding the framing of the UBO register. By Royal Decree of 30 July 2018, the initial deadline to submit to…
News
Newsflash: ECJ State Aid on Starbucks & Fiat
Wednesday, 25 September 2019
The EU General Court Tuesday ruled in favor of Starbucks and in disadvantage of Fiat on the European’s Commission claim that both companies received illegal state aid from the Dutch, respectively…
News
Deadline for the registration with the Luxembourg UBO register postponed to 30 November 2019
Thursday, 29 August 2019
The Law of 13 January 2019, which implements the register of ultimate beneficial owners in Luxembourg, grants the entities concerned, following its entry into force, a 6-month delay for complying…
News
New tax treaty between France and Luxembourg ratified by Luxembourg parliament
Thursday, 11 July 2019
On 2 July 2019 the Luxembourg parliament approved the new double tax treaty as signed between France and Luxembourg on 20 March 2018 (the “New Treaty”). This New Treaty shall…
News
Circular 793 issued by the Luxembourg VAT authorities regarding new VAT rates applicable to electronic publications, essential hygienic items & plant protection products
Monday, 17 June 2019
At the time of the publication of the 2019 budget law on 29 April 2019, a Grand Ducal Regulation of 26 April 2019 was published. This Regulation amends the Appendix…
News
Interest Limitation Rules in the EU
Tuesday, 11 June 2019
Ivo Vande Velde, counsel at Tiberghien, took part in the 'WTS Gobal ILR Study' on the implementation of the interest limitation rules in the various EU Member States. This ILR Study…
News
VAT and intra-EU trade: companies should prepare for the 4 ‘quick fixes’ from 1 January 2020
Friday, 17 May 2019
VAT rules on intra-EU trade are currently subject to a major review on an EU level. This reform is deemed necessary to counter intra-EU fraud (see link). Although the outcome…
News
VAT Update for the Digital Economy
Tuesday, 14 May 2019
Tax professionals of the VAT Committee of WTS (World Tax Services), including Tiberghien's Stijn Vastmans and Stein De Maeijer and T/A economics' Andy Neuteleers, share their views on VAT issues that online…
