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Partial VAT deduction applying to the real use method: major changes from 1 January 2023
Tuesday, 13 December 2022
Existing cases: notification required by 30 June 2023 at the latest!
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International Tax Update: The rise of the interest rate and the impact on valuations and transfer pricing
Wednesday, 07 December 2022
Behold, the era of free money is no more. This might be hard to digest for governments, companies and investors alike. After an extensive period of record-low interest rates and…
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Newsflash: EU Council publishes updated draft Directive on global minimum taxation (Pillar Two) in light of next ECOFIN meeting of 6 December
Friday, 02 December 2022
Last year, the European Commission published, as a Christmas present, a proposal for a Directive on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic…
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Luxembourg: interest free loan reclassified into equity – decision Administrative Tribunal
Thursday, 01 December 2022
In the judgement n°44902 dated 23 September 2022, the Tribunal Administrative (the “Tribunal”) requalified an interest free loan granted by a parent company to its subsidiary into equity on the…
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European Court overturns public access to UBO register
Friday, 25 November 2022
In its judgment of 22 November 2022 (C37/20 & C/601/20), the European Court of Justice had to consider the compatibility of the UBO register and the fundamental rights to respect…
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Credit of foreign inheritance tax on movable property: the Flemish legislator amends, or not quite?
Wednesday, 16 November 2022
The distinction between movable and immovable property for the credit of foreign inheritance tax is contrary to the constitutional principle of equality. This was decided by the Constitutional Court in…
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UPDATE: Morocco postpones exchange of financial information, Belgian tax authorities eagerly investigate Turkish bank information
Thursday, 03 November 2022
Morocco has still not conducted a CRS exchange as of 30 September 2022. Morocco has announced a short delay due to technical and legislative reasons. It is expected that Morocco…
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Luxembourg draft Budget Law 2023 announces several new tax measures
Wednesday, 02 November 2022
On 12 October 2022, the Luxembourg Minister of Finance Yuriko Backes has filed the draft budget law for 2023 (the “Draft Law”) with the Chamber of Deputies. In a difficult…
