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International Tax Update: MLI to cover the Belgium – Netherlands tax treaty as of 1 January 2022
Friday, 10 December 2021
Somewhat unexpected and until today largely undetected, Belgium and the Netherlands have deposited notifications to the OECD Secretariat, with the intention of bringing their current double tax treaty under the…
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VAT exemptions for logistics services and (sea)port activities: watch out for the VAT officer!
Wednesday, 24 November 2021
A recent VAT administrative circular letter, implementing EU VAT case law, has tightened the conditions for applying the VAT exemption for services in connection with the export of goods out…
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International Tax Update: Important changes to the Belgian special taxation regime for foreign executives
Wednesday, 24 November 2021
The Belgian government agreed in the recent budgetary agreement on important changes for foreign executives falling under the special taxation regime.
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International Tax Update: Public Country-by-Country Reporting takes last hurdle in legislation process
Wednesday, 17 November 2021
On 11 November 2021, the European Parliament approved the implementation of what is commonly referred to as the public country-by-country reporting (CbCR) Directive.1 This formal approval of the European Parliament came…
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Breaking news : Belgium and France signed a new Double Tax Convention
Wednesday, 10 November 2021
On 9 November 2021, after long discussions and negotiations, France and Belgium signed a new Double Tax Convention (‘DTC’). Once the ratification process will be completed in both countries, this…
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International Tax Update: Digital Service Tax: Dead and done with?
Wednesday, 27 October 2021
On 8 October 2021, the already historical agreement about Pillars I and II was reached between 136 member jurisdictions of the OECD/G20 Inclusive Framework. A part of the overall agreement…
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International Tax Update: Recent tax developments in Germany
Tuesday, 05 October 2021
German Real Estate Transfer Tax Rules for share deals As in Belgium, German Real Estate Transfer Tax (“RETT”) is triggered by the notarization of a direct real estate purchase. The…
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Belgian Annual Tax on Securities Accounts challenged before Constitutional Court: annulment appeal is no suspension
Thursday, 23 September 2021
With its Law of February 17, 2021, Belgium introduced a new annual tax on securities accounts (hereafter: “ATSA”), which has replaced the previously annulled tax on securities accounts that the…
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