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The International Comparative Legal Guide - Private Client 2024

Wednesday, 07 February 2024
The latest edition of the International Comparative Legal Guide – Private Client has just been published! Tiberghien Lawyers Alain Van Geel, Griet Vanden Abeele and Emilie Van Goidsenhoven contributed to…
Publications

ICLG Private Client Laws and Regulations Belgium 2023

Thursday, 30 March 2023
Griet Vanden Abeele, Alain Van Geel and Emilie Van Goidesenhoven contributed to the International Comparative Legal Guide (ICLG) - Private Client 2023. This publication covers common issues in private client…
Publications

Fiscal Federalism in the EU. A Dynamic Process With Multiple Dimensions

Tuesday, 03 January 2023
In 2021 the European Association of Tax Law Professors held its annual conference on ‘History and Taxation’. One topic dealt with Fiscal Federalism. This concept refers to the study of…
Publications

The design of Covid-19 recovery contributions: Taxes or Social Security Contributions?

Tuesday, 28 December 2021
To cover the large financial spending caused by the Covid-19 pandemic, countries worldwide are forced to take substantial fiscal actions. This contribution takes a closer look at the extent to…
Publications

Overview of Digital Platform Reporting Obligations in the EU

Friday, 12 March 2021
After our publication on Belgium’s digital platforms reporting obligations (which you may read here), the WTS Global Digital Tax Law Center has analyzed whether other EU Member States have implemented…
Publications

Real Estate Guide 2020

Wednesday, 03 February 2021
The WTS Global experts are happy to present to you the fifth edition of the Real Estate Investment Guide. As usual, the guide provides you with a comprehensive overview of…
Publications

International Comparative Legal Guide - Private Client Laws and Regulations 2021

Friday, 15 January 2021
The International Comparative Legal Guide - Private Client covers common issues in private client laws – including pre-entry tax planning, connection factors, taxation issues on inward investment, succession planning, trusts…
Publications

Tiberghien comments on the OECD Blueprints on Pillar One and Pillar Two

Monday, 14 December 2020
Commenting on the OECD 'Blueprints' published on Monday 12 October, Koen Morbée, partner at Tiberghien Lawyers, and Andy Neuteleers, partner at Tiberghien Economics, urged the OECD Centre for Tax Policy…
Publications

Taxation of Crypto Assets

Wednesday, 18 November 2020
Taxation of Crypto Assets begins with an overview of the technology and characteristics of crypto assets as well as the key tax concepts and types of taxes that could apply…
Publications

Private client law in Belgium: overview and Q&A

Tuesday, 13 October 2020
This extensive Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; charities; co-ownership; familial relationships; minority and…
Publications

The Transfer Pricing Law Review - Chapter 2: Belgium

Tuesday, 01 September 2020
Although the arm’s-length principle, which forms the basis of the framework of transfer pricing rules, has had a long international history, it was only explicitly introduced into Belgian legislation in…
Publications

European law restrictions on the temporal effect of national juidicial decisions: the case of the Belgian Constitutional Court

Monday, 10 August 2020
The Belgian Constitutional Court is a court of law watching over the observance of the Constitution by the legislative authorities of Belgium. It has the power to annul, to declare…
Publications

CJEU in KPC Herning: The Supply of Land with a Building to Be Demolished Is not Necessarily a VAT Taxable Supply of Building Land

Tuesday, 21 April 2020
On 4 September 2019, the Court of Justice of the European Union delivered an interesting judgment on a real estate transaction relating to the sale of land together with a…
Publications

Changes in tax and social security obligations affecting Belgian companies for benefits granted by foreign affiliated companies

Thursday, 16 January 2020
In the first edition of the WTS Global Mobility Newsletter, Katrien Bollen talks about the changes in tax and social security obligations affecting Belgian companies for benefits granted by foreign affiliated…
Publications

Comments on the Secretariat Proposal for a “Unified Approach” under Pillar One

Tuesday, 03 December 2019
WTS Global commented on the of the Secretariat Proposal for a “Unified Approach” under Pillar One. Koen Morbée and Andy Neuteleers represented Tiberghien in the submission of these comments.  You…
Publications

Comments on the Public Consultation Document in respect of the Global Anti-Base Erosion Proposal (“GloBE”) under Pillar Two

Thursday, 05 December 2019
WTS Global commented on the Public Consultation Document in respect of the Global Anti-Base Erosion Proposal (“GloBE”) under Pillar Two. Koen Morbée represented Tiberghien in the submission of these comments. The…
Publications

Private client law in Belgium: overview

Monday, 28 October 2019
‘Practical Law’ is the leading provider of UK, US and international legal know-how. Tiberghien (Mr. Gerd D. Goyvaerts) was asked to compile the Belgian Q&A chapter of the Private Client…
Publications

The uniform application of European Union law: The Court of Justice confirms its role as ultimate Cerberus

Wednesday, 17 July 2019
Click here for the publication in EC Tax Review 2019/3, p. 122-124.
Publications

The changes introduced by the Belgian look-through taxation regulations or Cayman Tax 2.0

Wednesday, 12 June 2019
In this article a comment is given on the modifications to the Belgian ‘Cayman Tax’, applicable since 1 January 2018, and partially applicable since 17 September 2017. Notably, tax regulations…
Publications

Does new case law on a “subject-to-tax clause” in double tax treaties provide opportunities for Belgian sportspersons?

Monday, 07 January 2019
Introduction The Belgian Court of Cassation has ruled on 25 January 2018 on the application of art. 23, § 1, a (“methods for elimination of double taxation”) of the Belgian-Dutchdouble…
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