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Participation exemption for dividends received by parent companies: 100% exempt
Friday, 27 October 2017
In the framework of the expected corporate income tax reform (further to the agreement reached at government level last summer), the Belgian government intends increasing the participation exemption (dividend received…
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Christophe Coudron appointed as National Branch Reporter at IFA Congress 2019
Tuesday, 24 October 2017
The Board of the Belgian IFA Branch has appointed Christophe Coudron as National Branch Reporter on the topic 'Investment Funds' at the IFA Congress in London in 2019. Christophe continues…
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Court of Justice restricts the VAT exemption for cost-sharing associations: significant impact on the financial, insurance and real estate sectors
Tuesday, 26 September 2017
26/09/2017 - On 21 September 2017 the Court of Justice of the European Union drastically restricted the VAT exemption for cost-sharing associations in a number of controversial judgments. The bank…
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VAT Revolution in the Real Estate Sector: Belgium to introduce optional VAT regime for immovable letting
Thursday, 17 August 2017
17-08-2017 – On 26 July 2017, the Belgian federal government reached an agreement on the principles of the state budget for the coming year. In addition to a number of…
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The Belgian government reaches an agreement on corporate income tax reform
Friday, 28 July 2017
On 26 July 2017, the federal government reached an important agreement on corporate income tax reform.
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ECJ decides on Belgian “Fairness Tax” and French “Contribution Additionnelle”
Thursday, 18 May 2017
18-05-2017 - The European Court of Justice decided that both the Belgian “Fairness Tax” and the French “Contribution Additionnelle” are – to a certain extent – incompatible with art. 4…
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Two awards for WTS at ITR European Awards Ceremony
Tuesday, 23 May 2017
Tiberghien’s partner WTS was distinguished in two areas at this year’s International Tax Review (ITR) European Awards Ceremony, which took place on May 18 in London. WTS Global was honored…
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Tiberghien opens new office in Ghent
Tuesday, 02 May 2017
09-05-2017 - Tiberghien, the specialist tax law firm with over 80 lawyers and the largest tax practice in Belgium, has opened a new office in Ghent. The new location is…
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CbCR: Luxembourg implements Directive (EU) 2016/881, what are the lessons at this stage?
Wednesday, 26 April 2017
26-04-2017 - The process in Luxembourg has been particularly fast, with the entry into force of the new mechanism in domestic law less than 12 months after the adoption of…
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New Belgian exit tax rules
Wednesday, 26 April 2017
26-04-2017 - Belgium introduces a deferred payment regime for companies required to pay exit taxes on outbound cross-border relocation of assets, migration or restructuring in line with article 5 of…
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Belgian register of ultimate beneficiaries (“UBO-register”) is approaching
Wednesday, 26 April 2017
26-04-2017 - Under Articles 73 to 75 of the draft Bill on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing…
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The CJEU’s Wereldhave judgment: Dutch investment funds with “Fiscal Investment Institution” status do not fall within the Parent-Subsidiary Directive’s scope
Wednesday, 26 April 2017
26-04-2017 Facts Two Dutch companies, Wereldhave International and Wereldhave, respectively own 35% and 44% of the Belgian company, Wereldhave Belgium. Both Dutch companies have the “Fiscal Investment Institution” (“fiscale beleggingsinstelling”)…
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Taxation of pensions paid by Belgian debtors to non-residents: change of rules
Wednesday, 26 April 2017
26-04-2017 Pensions subject to Belgian non-resident income tax The Belgian Income Tax Code provides, as a basic rule, that occupational pensions paid to non-resident individuals are subject to tax in…
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Belgium introduces exit tax rules as it implements ATAD
Thursday, 06 April 2017
06-04-2017 - Belgium introduces a deferred payment regime for companies required to pay exit taxes on the cross-border relocation of assets, migration or restructuring in line with the EU Anti-Tax…
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Tiberghien’s continued growth
Tuesday, 04 April 2017
03-04-12 In recent years, tax law firm Tiberghien has seen tremendous growth. Now, in addition to this organic growth, the tax lawyers of the law firm Dauginet, will be joining…
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New Belgian Innovation Profits Deduction (“IPD”)
Tuesday, 14 March 2017
2017-03-14 - After the abolition of the patent income deduction, the Belgian government announced on 2 December 2016 a new tax deduction for innovation profits. In line with the OECD’s recommendations…
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VAT advance payments for quarterly VAT returns abolished from 1 April 2017
Monday, 27 February 2017
On 23 February 2017 a royal decree was published in the Belgian Official Gazette that abolishes the obligation for VAT taxable persons submitting quarterly VAT returns to make advance payments.…
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T/A economics: Painting a new story...
Monday, 13 February 2017
... as the BeNeLux alternative for transfer pricing and valuation services, yet with a distinct approach. T/A economics is proud to announce its launch. T/A economics is a joint venture between…
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Luxembourg introduces new rules applicable to intra-group financing companies
Tuesday, 03 January 2017
1. Introduction The Luxembourg direct tax authorities issued on 27 December 2016 new guidelines by means of the issuance of Circular L.I.R. no. 56/1 – 56bis/1 (hereinafter the “Circular”) which…
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Commission proposes new measures to modernize VAT for cross-border B2C e-commerce
Thursday, 22 December 2016
On 1 December 2016, the European Commission has proposed various legislative changes to improve the current VAT rules on e-commerce1.
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