Advocaten / Avocats / Lawyers

News

Deadline for the registration with the Luxembourg UBO register postponed to 30 November 2019

The Law of 13 January 2019, which implements the register of ultimate beneficial owners in Luxembourg, grants the entities concerned, following its entry into force, a 6-month delay for complying…
Events
26-27 September 2019 | 8.45 a.m. - 3.50 p.m. | NH Grand Hotel Krasnapolsky Amsterdam

Global Transfer Pricing Forum - Europe 2019

Speaker: Andy Neuteleers (T/A economics and WTS Global Belgium)
Publications

The uniform application of European Union law: The Court of Justice confirms its role as ultimate Cerberus

Click here for the publication in EC Tax Review 2019/3, p. 122-124.
News

New tax treaty between France and Luxembourg ratified by Luxembourg parliament

On 2 July 2019 the Luxembourg parliament approved the new double tax treaty as signed between France and Luxembourg on 20 March 2018 (the “New Treaty”). This New Treaty shall…
News

Circular 793 issued by the Luxembourg VAT authorities regarding new VAT rates applicable to electronic publications, essential hygienic items & plant protection products

At the time of the publication of the 2019 budget law on 29 April 2019, a Grand Ducal Regulation of 26 April 2019 was published. This Regulation amends the Appendix…
Publications

The changes introduced by the Belgian look-through taxation regulations or Cayman Tax 2.0

In this article a comment is given on the modifications to the Belgian ‘Cayman Tax’, applicable since 1 January 2018, and partially applicable since 17 September 2017. Notably, tax regulations…
Events
26-27 September 2019 | 10.00 a.m. - 4.30 p.m. | Huis ter Duin, Noordwijk aan Zee

IVEA - International VAT Expert Academy

Speaker: Stijn Vastmans
News

Interest Limitation Rules in the EU

Ivo Vande Velde, counsel at Tiberghien, took part in the 'WTS Gobal ILR Study' on the implementation of the interest limitation rules in the various EU Member States. This ILR Study…
News

VAT and intra-EU trade: companies should prepare for the 4 ‘quick fixes’ from 1 January 2020

VAT rules on intra-EU trade are currently subject to a major review on an EU level. This reform is deemed necessary to counter intra-EU fraud (see link). Although the outcome…
News

VAT Update for the Digital Economy

Tax professionals of the VAT Committee of WTS (World Tax Services), including Tiberghien's Stijn Vastmans and Stein De Maeijer and T/A economics' Andy Neuteleers, share their views on VAT issues that online…
News

Pricaf Privée legislation adapted

The law on various financial provisions has been successfully passed prior to the dissolution of parliament. The new legislative text introduces several amendments throughout the Belgian financial legislation a.o. provisions of…
News

Ceci n’est pas une cigarette. The concept of ‘cigars or cigarillos’ for excise purposes

In a recent judgment, the Court of Justice ruled that rolls of tobacco part of whose outer wrapper of natural tobacco is covered, at the filter, by an additional paper…
News

The MLI ratification process formally completed - What happens next for Luxembourg?

On 14 February 2019, the law ratifying the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (“Multilateral Instrument” or “MLI”) was adopted by Luxembourg Parliament. On…
News

Luxembourg VAT updates

Brexit Newsletter from AED The Registration Duties, Estates and VAT Authority (AED) has issued a Newsletter informing all taxpayers of VAT related consequences of a British exit from the European…
News

“Two beers or not two beers, that’s the question” - The definition of “beer” and its taxable basis for excise duties

Two recent judgments of the Court of Justice of the European Union are of particular importance for the European beer sector. These judgments do not only result in certain beers…
Events
26 and 27 April 2019 | Université de Lille

Football, Finance and the Law

Speaker: Daan Buylaert, Pieter Debaene and many more
News

Welcoming changes to interest limitation rules for Luxembourg tax unities

On 4 March 2019, the Luxembourg government presented its draft 2019 budget law to its parliament. This draft budget law includes some measures which the government had already announced when…
Events
3-5 April 2019 | 12.30 p.m. - 3.30 p.m. | Paris, France

ABA: 19th Annual U.S. and Europe Tax Practice Trends

Speaker: Anne Van de Vijver
News

European Commission investigates tax treatment of Huhtamäki in Luxembourg

On 7 March 2019, the European Commission (the “EC”) announced that it will open an investigation into tax rulings issued by the Luxembourg tax authorities to Huhtalux S.à r.l. (“Huhtalux”),…
News

ECJ interprets the notions of "beneficial ownership" and "tax abuse"

In its highly anticipated judgments of 26 February 2019, the ECJ took a decision in the so-called “beneficial ownership”- cases. These cases relate to the application of the interest-royalty directive…
News

State Aid Update: General Court annuls the Commission’s state aid decision concerning Belgium’s Excess Profit Rulings (EPR)

In the past Belgian entities could obtain an advance ruling from the Belgian tax authorities, confirming that profits regarded as being ‘excess’, in that they exceeded the profit that would…
News

Luxembourg UBO register will be effective as from 1st March 2019

As announced in our previous articles (UBO register very close to be introduced in Luxembourg ! and Luxembourg UBO Register accessible to all !), Luxembourg will implement a register which…
News

Tiberghien expands its customs and excise team

In order to service an increasing demand of specific expertise in the field of customs and excise duties, Tiberghien reinforces its Indirect Taxes practice group. With almost 20 years of…
News

Brexit: no time to waste

Brexit will have a significant impact on all companies doing business with the UK. In particular, the consequences for customs and VAT will be tremendous. As recently emphasised by Minister…
Publications

Does new case law on a “subject-to-tax clause” in double tax treaties provide opportunities for Belgian sportspersons?

Introduction The Belgian Court of Cassation has ruled on 25 January 2018 on the application of art. 23, § 1, a (“methods for elimination of double taxation”) of the Belgian-Dutchdouble…
News

Pro League adopts action plan clarifying the role of football agents and increasing the transparency in Belgian football: potential tax consequences and points of attention

An expert panel of the Pro League (the organization representing the interests of all professional Belgian football clubs) appointed by the latter and presided by Belgian minister of State, Melchior…
Events
30 - 31 January 2019 | Zürich Marriott Hotel, Zürich

Russian Wealth Advisors Forum

Speaker: Gerd D. Goyvaerts
Events
4-5 March 2019 | Claridge's Hotel, London, England

The IBA 24th International Private Client Conference

Speaker: Gerd D. Goyvaerts
Publications

International transfers of professional football players

An international transfer of a football player from one professional club to another may cause various financial streams with specific tax ramifications with sometimes doubtful solutions. The purpose of this…
Events
6 December 2018 | 12 am - 2 pm | Tour&Taxis, Brussels

All you need to know about 'Cash for car' and mobility budget

Speaker: Katrien Bollen
Tiberghien Brussels

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