Advocaten / Avocats / Lawyers


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…

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).

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…

Selected Holding Regimes 2016

Monday, 10 October 2016

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…

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…

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…

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.

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…

"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.

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).

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.

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…

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…

Upcoming developments: a new Belgian real estate investment fund and the liberalisation of the existing SIR/GVV regime

Tuesday, 28 June 2016
The Belgian Federal government has recently announced new measures to make the Belgian real estate market more attractive to foreign investors.  In particular, the creation of a new type of…

Should trustees worry about potential liabilities under Belgian Cayman Tax?

Monday, 27 June 2016
Trustees must consider the reporting obligations of Belgium resident settlors and beneficiaries under the so-called Cayman-tax. These obligations include providing adequate and timely information as well as documentation about the…

EU Regulation 883/2004 on social security applied to company directors working across borders in Europe

Monday, 27 June 2016
An interesting brochure is now available on the social security status in many European jurisdictions of company directors who are working across borders.

Impact of the new customs rules on the VAT exemption for export

Monday, 27 June 2016
Since 1 May 2016, the Union Customs Code (the UCC) has entered into force in the European Union. The UCC modernises customs law and serves as the new framework regulation…

Belgium’s imminent statutory transfer pricing documentation requirements

Tuesday, 14 June 2016
On 6 June 2016, a new law1 was proposed in the Belgian Federal Parliament’s Chamber of Representatives to introduce, amongst other items, a statutory transfer pricing documentation requirement for certain undertakings…

Belgium introduces VAT on online gambling services

Tuesday, 07 June 2016
Currently, all types of gambling services are VAT-exempt in Belgium. The federal government is now planning to relatively quickly lift the VAT exemption for all online gambling and cash games,…
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