News
Luxembourg to postpone DAC6 and DAC2 reporting deadlines
On 4 June 2020, the Luxembourg government announced that the negotiations on the European Commission proposal1 for a directive amending Council Directive 2011/16/EU dated 15 February 2011 that aims to postpone…
News
The ECJ takes positive decision on Italian FTT
In its decision of 30 April 2020, dealing with the Italian Financial Transaction Tax (FTT), the European Court of Justice (ECJ) has ruled that there is no violation of the…
News
Spain and Portugal: slightly less sunny tax-wise
In a context of increasing mobility within the European Union, Spain and Portugal are popular destinations for, among others, pensioners looking for a milder (tax) climate. There are however, in…
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
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…
News
Filing a Belgian non-resident income tax return for the very first time? Register before 1 June 2020!
Individuals receiving income taxable in Belgium but who do not qualify as Belgian tax residents, are in principle required to file a so-called Belgian non-resident income tax return.
News
Luxembourg to deny the deduction of interest and royalty payments to blacklisted countries
On 30 March 2020, the Luxembourg Government published a draft bill of law introducing measures to deny the tax deduction of interest and royalty payments made to affiliated parties established…
News
Luxembourg law implementing EU reporting obligations adopted
The law implementing the Council Directive (EU) 2018/822 of 25 May 2018 as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements…
News
Corona measures
Dear client, To prevent the spread of the coronavirus and to protect your health and that of our employees, extra precautions will also be taken within our organization. We want…
News
Doctoral research by Kimberly Van Sande - Digitax
The world has changed considerably in the last 100 years, especially in the last decades as a result of the digital evolution. The digital evolution seems to be accelerating and…
News
International tax scribbles and scrawls
Belgian implementation of DAC6 approved at the last minute With the Act of 20 December 2019, the Belgian legislator implemented the much-discussed DAC6 at the last minute.1 The Act will enter…
News
Belgian tax administration releases Circular Letter “Transfer Pricing”
The Belgian tax administration published the Circular Letter “Transfer Pricing” (Circular Letter 2020/C/35). This document is the final version of the Circular Letter following the draft Circular Letter that was initially…
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