Advocaten / Avocats / Lawyers

News

How high is the tax pressure in the cockpit?

Tax affairs International tax law has specific rules for airline staff. Contrary to what the title of this article may suggest, these special provisions not only apply to pilots and…
News

Belgians working in Luxembourg - 24-days tolerance may go up to 48 days

If a Belgian individual is working in Luxembourg, the question arises which of the two countries may tax the Luxembourgish wages. The question is not without significance in light of…
Publications

Private client law in Belgium: overview

‘Practical Law’ is the leading provider of UK, US and international legal know-how. Tiberghien (Mr. Gerd D. Goyvaerts) was asked to compile the Belgian Q&A chapter of the Private Client…
News

Luxembourg 2020 draft Budget Law - Pre-2015 tax rulings may end on 31 December 2019

On 14 October 2019, the Luxembourg Government submitted the draft Budget Law for the year 2020 to the Luxembourg Parliament.
News

Signature of an amendment to the new treaty between France and Luxembourg

As announced in our previous article, on 2 July 2019, the Luxembourg parliament approved the new double tax treaty signed between France and Luxembourg (the “New Treaty”). The New Treaty…
News

Key Figures in Belgian Wealth and Income Taxation 2019

The continuing changes in Belgian Estate and Income taxation, together with the growing discrepancies between the three Belgian regions, are generating a tangle of regulations that are sometimes hard to…
News

New circular letter regarding article 19bis ITC and possibilities to claim refund of withholding tax

The Belgian tax administration issued a new circular letter on article 19bis ITC (circular letter of 25.09.2019).
News

Deadline UBO registration: 30 September 2019. Sanctions as from 2020.

The law of 18 September 2017 lays down the rules regarding the framing of the UBO register. By Royal Decree of 30 July 2018, the initial deadline to submit to…
News

Newsflash: ECJ State Aid on Starbucks & Fiat

The EU General Court Tuesday ruled in favor of Starbucks and in disadvantage of Fiat on the European’s Commission claim that both companies received illegal state aid from the Dutch, respectively…
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…
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