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Tiberghien moves to Tweetorenwijk in Hasselt

Thursday, 22 February 2024

We are proud to announce our new location in the heart of Hasselt. This move represents a significant strengthening of our presence in the region.  

News

New Belgium-Netherlands double tax treaty - Permanent establishment provisions amended in line with MLI

Thursday, 15 February 2024

The new double tax treaty between Belgium and the Netherlands will introduce significant changes  compared to the current Article 5 on permanent establishments. Due to the positions of Belgium and…

News

(Shareholders of) corporate groups: beware of new cfc and cayman tax rules

Thursday, 08 February 2024

The Belgian legislator adopted new legislation on December 22, 2023, significantly modifying two sets of rules: (i) the CFC rules (“Controlled Foreign Corporation rules”) applicable to Belgian corporate taxpayers and…

Publications

The International Comparative Legal Guide - Private Client 2024

Wednesday, 07 February 2024

The latest edition of the International Comparative Legal Guide – Private Client has just been published! Tiberghien Lawyers Alain Van Geel, Griet Vanden Abeele and Emilie Van Goidsenhoven contributed to…

News

Withholding tax on Dividends, Interests and Royalties under the new Belgian - Dutch double tax treaty - Main changes

Tuesday, 16 January 2024

The withholding tax jurisdiction of the source state is limited to 15% for dividends, as before. Withholding tax may (no longer) be withheld when dividends are paid by subsidiaries to parent companies…

News

Belgium: The Belgian government also intends to, officially, make B2B e-invoicing mandatory

Monday, 08 January 2024

On 28 December 2023, the Belgian government submitted its proposal for a mandatory B2B invoicing scheme. Rumors for such an obligation were there since the end of 2022 and during…

News

European Court of Justice ruling: end of the application of VAT on director fees in Luxembourg

Thursday, 04 January 2024

On December 21, 2023, the European Court of Justice (“ECJ”) issued its long-awaited ruling in the case C288/22 “TP” on the VAT treatment of director fees. From a Luxembourg VAT…

News

CAYMAN TAX 2.1 – sharpened teeth or mere dentures? A first update based on the draft bill as finally submitted to parliament.

Wednesday, 13 December 2023

PREFACE : This newsletter is only a first brief look at yet another very complex draft of cayman tax adjustment. Further analysis is recommended. This is an update of the…

News

Luxembourg minimum net wealth tax provisions declared partly unconstitutional

Tuesday, 12 December 2023

Main takeaways On 10 November 2023, the Luxembourg Constitutional Court ruled that certain provisions of the Luxembourg minimum net wealth tax were contrary to constitutional principle of equality. Pending a…

News

CAYMAN TAX 2.1 – sharpened teeth or mere dentures?

Friday, 03 November 2023

The draft bill approved at the Council of Ministers meeting on Friday, Oct. 27, 2023, proposes a whole number of changes to the cayman tax to ensure - in its…

News

Two new partners join the ranks

Tuesday, 24 October 2023

Tiberghien is known for its long and rich tradition and is determined to continue its successful path forward. The firm is therefore constantly looking ahead, scanning opportunities for future investments…

News

BEFIT, towards a common corporate tax framework in the EU ?

Friday, 13 October 2023

BEFIT stands for “Business in Europe: Framework for Income Taxation” and is the object of a draft EU directive proposed by the European Commission on 12 September 2023 (the “Draft…

Events
07 November | 14 November | 16 November | 21 November

Breakfast seminar on transfer pricing

News

BREAKING NEWS: The new tax treaty between Luxembourg and the United Kingdom enters into force

Tuesday, 10 October 2023

On 4 October 2023, the law of 18 September 2023 was officially published in the Memorial (the Luxembourg official gazette), so that the new tax treaty between Luxembourg and the…

Events
UA | UGent | KUL | ULB | KUL | UCL | ULiège

Tiberghien at the job fairs in 2023!

News

Cayman tax remains applicable under new Dutch-Belgian double taxation treaty

Monday, 28 August 2023

The interaction of the Belgian cayman tax with the various double taxation treaties concluded by Belgium has been the subject of discussion in practice for several years. The question now…

News

Accounting reform in Luxembourg - Draft law submitted to parliament

Thursday, 17 August 2023

Luxembourg government launched the first step of a reform of the Luxembourg accounting legal framework. The main objective is to consolidate into one single law the Luxembourg accounting rules currently…

News

New double taxation treaty between Belgium and the Netherlands - implications for individual investors

Monday, 17 July 2023

The double taxation treaty between Belgium and the Netherlands, signed on 21 June 2023, will result in certain changes for private investors. The main concerns are the impact on the…

News

Cross-border telework in Luxembourg: ongoing developments

Monday, 10 July 2023

Under the EU social security Framework Agreement, Luxembourg cross-border workers may telework more often from their state of residence without impacting their applicable social security legislation (provided telework represents less…

News

CBAM regulation adopted on 10 May 2023

Monday, 10 July 2023

On 10 May 2023, the Council of the European Union and the European Parliament adopted the new regulation (EU) 2023/956 establishing a carbon border adjustment mechanism (CBAM). CBAM is designed…

News

Breaking - The new double taxation treaty between the Netherlands and Belgium

Friday, 30 June 2023

On 21 June Belgium and the Netherlands signed a new double tax treaty on income taxes. Unlike under the current treaty, the scope of this treaty will be limited to…

News

Brazil’ legislator enacts new transfer pricing law

Friday, 30 June 2023

On 15 June 2023, Brazil published a new law establishing a transfer pricing framework that is aligned with the OECD Transfer Pricing Guidelines (“OECD TPG”). Reforming Brazil’s transfer pricing (“TP”)…

News

Luxembourg tax authorities issue guidance on reverse hybrid rules

Tuesday, 20 June 2023

On 9 June 2023, the Luxembourg direct tax authority (Administration des contributions directes, the “ACD”) released a 3-page circular – L.I.R n°168quater/1 (“Circular”) in relation to the so-called reverse hybrid…

News

Cross-border telework: increase of social security threshold to 49%

Wednesday, 10 May 2023

The Administrative Commission for the Coordination of Social Security Systems of the European Union proposed a standard agreement aiming to increase the social security “threshold” for cross-border telework as from…

News

Key Figures in Belgian Estate and Income Tax 2023

Tuesday, 09 May 2023

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

News

The recent tax and social security reforms on copyright income: what employers need to know

Wednesday, 03 May 2023

Following an intense debate, the legislator introduced a new tax scheme applicable to copyright income. Main raison for this initiative is the assumed abuse of the until then beneficial tax…

Publications

ICLG Private Client Laws and Regulations Belgium 2023

Thursday, 30 March 2023

Griet Vanden Abeele, Alain Van Geel and Emilie Van Goidesenhoven contributed to the International Comparative Legal Guide (ICLG) - Private Client 2023. This publication covers common issues in private client…

News

Are the tax authorities ‘partying with you on stage’?

Monday, 13 March 2023

Many festivals have announced the first names for spring and summer 2023. We explain below the tax obligations for festival organisers with foreign artists on the bill.

News

Amendments to Hong Kong tax regime not sufficient? Update of the EU list on non-cooperative jurisdictions

Tuesday, 21 February 2023

Last week, the ECOFIN meeting of the Council of the EU took place, deciding on an update of the list of non-cooperative jurisdictions (the “black list”) and the list of…

News

Luxembourg double tax treaties update : UK, France and Germany

Monday, 13 February 2023

On 20 January 2023, the Luxembourg Council of Government took two different important decisions.  

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