Advocaten / Avocats / Lawyers


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…

International transfers of professional football players

Friday, 30 November 2018
An international transfer of a football player from one professional club to another may cause various financial streams with specific tax ramifications with sometimes doubtful solutions. The purpose of this…

The Ne Bis in Idem Rule: Do the EUCJ and the ECtHR Follow the Same Track?

Tuesday, 09 October 2018
On 20 March 2018 the Grand Chamber of the EUCJ delivered three rulings on the extent to which the principle of ne bis in idem permits Member States from imposing…

Belgium introduces horizontal supervision

Thursday, 02 November 2017
In the ongoing fight against tax fraud, the Belgian federal government intends to implement a new approach for tax audits. In the future, tax inspectors will no longer perform day-to-day…

Towards a More Coordinated Approach of the Relation Between the Taxpayer and Tax Administrations: The European Taxpayers’ Code

Tuesday, 17 October 2017
In its Communication of 27 June 2012 the European Commission stated that an increase in efficiency and effectiveness of the administration of tax collection is crucial in fighting tax fraud and evasion. As…

WTS Transfer Pricing Newsletter October 2017

Friday, 06 October 2017
The WTS TP newsletter summarizes new developments in the field of TP for 10 countries and has been prepared by local TP experts within the global WTS-network. Jean-Luc Dascotte, Michiel Boeren and…

VAT and Directors’ Fees in the Benelux

Wednesday, 26 July 2017
The VAT Directive does not clearly address the question of the VAT treatment of directors’ fees, and recent developments in Dutch, Belgian and Luxembourg VAT legislation have emphasized the lack of harmonization on that question…

WTS - Assignments in Europe 2017

Thursday, 13 July 2017
Tiberghien’s HR Tax Team contributed to the new WTS Brochure on “Assignments in Europe 2017”. In the booklet you will find a brief overview of tax, social security and immigration…

The broader scope of the Belgian VAT exemption for the management of special investment funds offers opportunities for private equity funds

Friday, 23 June 2017
23-06-2017 - In 2016, the Belgian VAT exemption for the management of investment funds changed following the introduction of new rules for the Belgian Real Estate Investment Trust (B-REIT). However,…

International double taxation in the European Union: comparative guidelines from Switzerland and the United States

Monday, 27 March 2017
27-03-2017 - The Court of Justice of the European Union (CJEU) ruled on several occasions that, while international double taxation may hinder the fundamental freedoms guaranteed by European Union (EU)…

Income Taxation of Trusts in Belgium

Friday, 27 January 2017
Trusts do not exist under Belgian civil law. However, trusts governed by foreign law are generally analyzed by applying conflict of law rules. As a result, Belgium will generally recognize…

International WTS journal # 3.2016 (november 2016)

Friday, 21 October 2016

How does the CJEU's case law on cross-border loss relief apply to cross-border mergers and divisions?

Wednesday, 03 August 2016
The Merger Directive (Council Directive 2009/133/EC) is not a comprehensive piece of Union legislation covering all implications of cross-border reorganizations for the available tax losses of the companies involved in…

Social Security for Directors

Friday, 27 May 2016
As business becomes ever more international, clients need in-depth advice on labour law, social security and taxes for their cross-border employment. This brochure covers a number of countries that are…

European Cross-Border Mergers and Reorganizations

Thursday, 26 May 2016
The book contains a detailed country-by-country analysis of the corporate, employment and tax rules on cross-border corporate reorganisations in 13 EU Member States. ...

International Real Estate Handbook

Wednesday, 25 May 2016
Tiberghien Brussels

Tour & Taxis

Havenlaan|Avenue du Port 86C B.419
BE-1000 Brussels

T +32 2 773 40 00

F +32 2 773 40 55

Tiberghien Antwerp

Grotesteenweg 214 B.4
BE-2600 Antwerp

T +32 3 443 20 00

F +32 3 443 20 20

Tiberghien Ghent

Esplanade Oscar Van de Voorde 1
BE-9000 Gent

T +32 9 216 18 00

Tiberghien Hasselt

Torenplein 7 B13.1
BE-3500 Hasselt

T +32 11 57 00 13

Tiberghien Luxembourg

23, Boulevard Joseph II
LU-1840 Luxembourg

T +352 27 47 51 11

F +352 28 66 96 58