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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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Advocate General ECJ: Fairness Tax contrary to art. 4 Parent-Subsidiary Directive

Monday, 12 December 2016
In a case pending before the European Court of Justice, the Court has been asked to determine whether the Belgian “Fairness Tax” is compatible with the freedom of establishment and…
News

The new Belgian REIF - Ready for 'take-off'

Thursday, 08 December 2016
The Royal Decree containing the regulatory framework for the new Belgian Real Estate Investment Fund (“REIF”) has finally been published in the Belgian Official Gazette. Belgian and international real estate…
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Does the finance structure of your real estate investments need to be reviewed?

Thursday, 08 December 2016
Unfortunately, there is as yet no final agreement on a major reform of the Belgian corporate income tax system. However, increasing numbers of tax measures do not require an agreement…
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Permanent establishments: recent developments

Thursday, 03 November 2016
The notion of permanent establishment (‘PE’) and the attribution of profits to a PE continue to develop at an ever-increasing pace. Enterprises engaged in cross-border activities should keep a close…
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Netherlands: proposals on cooperatives and dividend withholding tax

Friday, 28 October 2016
On the third Tuesday of September 2016, which is traditionally Budget Day in the Netherlands, the Deputy Minister of Finance sent a letter to the Dutch Parliament containing proposed changes…
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Luxembourg: VAT on directors' fees

Wednesday, 26 October 2016
On 30 September 2016, the Luxembourg VAT Administration published the much awaited circular-letter on the VAT treatment of company directors (circular-letter 781).
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New tax treaty between Belgium and Japan may stimulate cross-border investments

Tuesday, 25 October 2016
A new tax treaty between Belgium and Japan was signed on 12 October 2016. This treaty, once it becomes applicable, will significantly increase cross-border business opportunities for individuals and corporations…
News

Selected Holding Regimes 2016

Monday, 10 October 2016
News

Luxembourg: VAT on director fees

Friday, 07 October 2016
On 30 September 2016, the Luxembourg VAT Administration published the much awaited circular-letter on the VAT treatment of company directors (circular-letter 781). This circular-letter is the first official comment by…
News

Belgium applies VAT exemption for management of alternative collective investment funds

Thursday, 25 August 2016
The Belgian VAT exemption for the management of investment funds has recently changed following the introduction of the new Belgian Real Estate Investment Trust (B-REIT). However, this change goes further…
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2017 Luxembourg Tax Reform | Draft law

Monday, 08 August 2016
On 26 July 2016 the Luxembourg Government submitted the draft law no. 7020 to the Luxembourg Parliament. The draft law includes a number of direct and indirect tax measures, most…
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VAT exemption of intra-EU supplies : Belgian VAT authorities simplify the proof required.

Tuesday, 19 July 2016
On 1 July 2016, the Belgian VAT authorities published an important decision that should simplify the burden of proof requirements for the VAT exemption concerning intra-EU supplies.
News

Luxembourg Administrative Court confirms applicability of Advanced Tax Agreement

Friday, 15 July 2016
On 12 July 2016 the Luxembourg Administrative Court, the highest court in administrative matters in Luxembourg, confirmed the decision of the Luxembourg Administrative Tribunal of 16 December 2015, on the…
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"It's Brexit!": the possible impact on VAT and customs duties

Thursday, 14 July 2016
On 23 June 2016 voters in the UK decided to leave the European Union. This newsletter shortly describes the possible impact of the Brexit on VAT and customs duties.
News

The end of withholding tax on gross basis! : ECJ decision in Brisal Case

Wednesday, 13 July 2016
On July 13, 2016 the European Court of Justice rendered a milestone decision on withholding tax on interest payments within the EU (case C-18/15, Brisal – KBC Finance Ireland).
News

New EU Directive on VAT and vouchers

Tuesday, 12 July 2016
On 27 June 2016, the EU Council adopted a directive on transactions involving vouchers by harmonising national VAT rules in this area. The directive was adopted without discussion.
News

Redrafting VAT exemption for cost-sharing associations - action required

Tuesday, 12 July 2016
Belgian VAT law provides a specific exemption for cost-sharing associations, enabling groups of entities that have VAT exempt or out of scope activities to recharge costs without VAT. This VAT…
News

VAT on online gambling services postponed till August

Tuesday, 12 July 2016
In a previous article, we explained in detail the new VAT rules on e-gambling services. These services, which currently benefit from a specific VAT exemption for gambling services, will become…
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