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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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International Tax update: Belgian Transfer Pricing Court Case
Thursday, 16 September 2021
In a recently published decision dd. 8 June 2021 of the Court of Appeal of Ghent relating to transfer pricing (nr. 2016/AR/455), the Court decided in favor of the taxpayer.…
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International Tax update: Excess profit rulings: Victory for the European Commission?
Friday, 17 September 2021
On 16 September 2021, the Court of Justice of the European Union dealt for the first time with the Belgian excess profit rulings. The Court ruled (in contrast to the…
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International Tax update: The Belgium - Luxembourg 24 day-rule becomes the 34 day-rule
Tuesday, 07 September 2021
The salary of a Belgian tax resident relating to days performed in Luxembourg is generally taxable in Luxembourg according to the Belgium-Luxembourg double tax treaty. The days worked outside of…
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Luxembourg Newsflash: New administrative circular sets guidelines for the imposition of tax fines
Monday, 09 August 2021
The 2017 tax reform significantly strengthened the power of the Direct Tax Authorities to impose tax fines on taxpayers found in infringement of their tax obligations. In this scope, the…
