Home>Tiberghien - Lawyers
News
Incorporating a Luxembourg SARL in cash without a bank account: now possible – Luxembourg introduces deferred payment of minimum share capital.
Thursday, 04 June 2026
With the entry into force on 2 June 2026 of the law of 18 May 2026[1] (“the “Law”), the Luxembourg law of 10 August 1915 on commercial companies (the “Company…
Events
17/06/2026 11h CET
Webinar: tax and social security treatment of equity instruments in cross-border scenarios
Speaker: Laurine Vanherck
News
Luxembourg case law (lower court): share premium reductions may become subject to (up to 15%) Luxembourg dividend withholding tax
Friday, 22 May 2026
In its decision dated 25 March 2026 (Case no. 45846a), the Luxembourg Administrative Tribunal ruled that a repayment of share premium to shareholders, in the absence of a corresponding formal…
News
Tiberghien Tax Law Manual 2026 (Dutch edition) available now
Wednesday, 27 May 2026
The Tiberghien Manual of Tax Law 2026 is the latest edition of the leading reference work in Belgian taxation. Since 1955, this manual has provided a comprehensive and reliable overview…
Publications
Chambers and Partners International Tax Guide 2026
Thursday, 30 April 2026
In the most recent edition of the Chambers Global Practice Guides – International Tax, Tiberghien has authored the Law and Practice chapters for Belgium and Luxembourg. Within these chapters, Robin…
Publications
Chambers and Partners Succession & Estate Planning Guide 2026
Thursday, 09 April 2026
In the 2026 edition of the Succession & Estate Planning Guide published by Chambers & Partners, Alain Van Geel and Emilie Van Goidsenhoven have authored the Belgium – Law and…
News
EU customs reform package: from fragmentation to integration
Tuesday, 07 April 2026
In recent years, the EU Customs Union has faced mounting pressure from several developments. These include the exponential growth of e-commerce—particularly low-value goods largely originating from China—alongside increasing geopolitical tensions…
News
Circular letter letter confirms retroactive application of expanded expat regime
Friday, 03 April 2026
At the end of last year, legislative changes were introduced to make the special tax regimes for inbound taxpayers and researchers (the expat regime) more attractive (as explained in our previous newsletter). …
