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European Commission investigates tax treatment of Huhtamäki in Luxembourg
Monday, 11 March 2019
On 7 March 2019, the European Commission (the “EC”) announced that it will open an investigation into tax rulings issued by the Luxembourg tax authorities to Huhtalux S.à r.l. (“Huhtalux”),…
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ECJ interprets the notions of "beneficial ownership" and "tax abuse"
Thursday, 28 February 2019
In its highly anticipated judgments of 26 February 2019, the ECJ took a decision in the so-called “beneficial ownership”- cases. These cases relate to the application of the interest-royalty directive…
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State Aid Update: General Court annuls the Commission’s state aid decision concerning Belgium’s Excess Profit Rulings (EPR)
Friday, 15 February 2019
In the past Belgian entities could obtain an advance ruling from the Belgian tax authorities, confirming that profits regarded as being ‘excess’, in that they exceeded the profit that would…
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Luxembourg UBO register will be effective as from 1st March 2019
Tuesday, 22 January 2019
As announced in our previous articles (UBO register very close to be introduced in Luxembourg ! and Luxembourg UBO Register accessible to all !), Luxembourg will implement a register which…
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Tiberghien expands its customs and excise team
Friday, 11 January 2019
In order to service an increasing demand of specific expertise in the field of customs and excise duties, Tiberghien reinforces its Indirect Taxes practice group. With almost 20 years of…
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Brexit: no time to waste
Wednesday, 09 January 2019
Brexit will have a significant impact on all companies doing business with the UK. In particular, the consequences for customs and VAT will be tremendous. As recently emphasised by Minister…
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Pro League adopts action plan clarifying the role of football agents and increasing the transparency in Belgian football: potential tax consequences and points of attention
Friday, 21 December 2018
An expert panel of the Pro League (the organization representing the interests of all professional Belgian football clubs) appointed by the latter and presided by Belgian minister of State, Melchior…
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Tiberghien wins the prestigious Trends award for 'Best Law Firm in Tax Law 2018'.
Wednesday, 14 November 2018
We are very pleased to announce that Tiberghien has been named 'Best Law Firm in Tax Law 2018’ by the jury of Trends Legal Awards.
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VAT and holding companies: European Court of Justice accepts the right to deduct input VAT on broken-deal costs
Thursday, 18 October 2018
On 17 October 2018 the Court of Justice of the European Union (‘CJEU’) delivered its ruling in the Ryanair case (C-249/17). This decision resolves the issue of input VAT recovery…
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New developments in cross border working between Luxembourg and Belgium
Monday, 15 October 2018
Will there be soon an update of the mutual agreement (accord amiable) of 16 March 2015 to the Belgium - Luxembourg Tax Treaty?
News
New developments in cross border working between Luxembourg and Belgium
Monday, 15 October 2018
Will there be soon an update of the mutual agreement (accord amiable) of 16 March 2015 to the Belgium - Luxembourg Tax Treaty?
News
Equity granted by a foreign parent company: recent developments
Friday, 12 October 2018
The Belgian government is contemplating to introduce a more general reporting and tax withholding obligation for Belgian companies/subsidiaries when benefits (such as free shares or shares at reduced price) are…
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France 2018 - “Année Blanche” ?
Thursday, 11 October 2018
Currently, French income tax is generally collected in the year after the income has been earned after the filing of a tax return.
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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…
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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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