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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
Events
18 December 2018 | 12 am - 3 pm | Tour&Taxis, Brussels

Quo vadis Belgian Football: challenges and perspectives

Speaker: Daan Buylaert and Vincent Vercauteren
News

Tiberghien wins the prestigious Trends award for 'Best Law Firm in Tax Law 2018'.

We are very pleased to announce that Tiberghien has been named 'Best Law Firm in Tax Law 2018’ by the jury of Trends Legal Awards.  
News

VAT and holding companies: European Court of Justice accepts the right to deduct input VAT on broken-deal costs

On 17 October 2018 the Court of Justice of the European Union (‘CJEU’) delivered its ruling in the Ryanair case (C-249/17). This decision resolves the issue of input VAT recovery…
News

New developments in cross border working between Luxembourg and Belgium

Will there be soon an update of the mutual agreement (accord amiable) of 16 March 2015 to the Belgium - Luxembourg Tax Treaty?
News

New developments in cross border working between Luxembourg and Belgium

Will there be soon an update of the mutual agreement (accord amiable) of 16 March 2015 to the Belgium - Luxembourg Tax Treaty?
News

Equity granted by a foreign parent company: recent developments

The Belgian government is contemplating to introduce a more general reporting and tax withholding obligation for Belgian companies/subsidiaries when benefits (such as free shares or shares at reduced price) are…
News

France 2018 - “Année Blanche” ?

Currently, French income tax is generally collected in the year after the income has been earned after the filing of a tax return.
Publications

The Ne Bis in Idem Rule: Do the EUCJ and the ECtHR Follow the Same Track?

On 20 March 2018 the Grand Chamber of the EUCJ delivered three rulings on the extent to which the principle of ne bis in idem permits Member States from imposing…
News

The Belgian UBO register: Modified deadline of 31 March 2019

Previously, we informed you about the introduction of the Belgian UBO register (see this link). This UBO register is a centralised database (organised on a European level) through which companies, associations,…
News

The Belgian parliament has passed the VAT taxable rent law

The optional regime for a VAT taxable rent (for a detailed overview of this new regime, see link) has been approved by the Belgian Chamber of Representatives on 4 October…
News

VAT update: Ecofin agreement on quick fixes, the generalised reverse charge mechanism and reduced rate for e-books

On 2 October 2018 a much-anticipated ECOFIN meeting was held in Luxembourg. The EU Ministers of Finance reached an agreement on quick fixes, the generalised reverse charge mechanism and the…
News

Belgian authorities take a more flexible position on VAT penalties

The Belgian authorities have adopted a new policy for imposing penalties in VAT matters. Traditionally the Belgian authorities have applied a strict policy for imposing penalties. Each VAT error is…
News

PRESS RELEASE - WTS Global opens US desk in New York and San Francisco

WTS Global opens US desk in New York and San Francisco to further strengthen its footprint in North America.
News

Luxembourg UBO register accessible to all !

On 10 July 2018, government amendments were proposed to the draft bill introducing the UBO register in Luxembourg (the “Register”). These amendments are in line with the provisions of Directive…
News

Luxembourg issues a circular on cryptocurrencies

On July 26, 2018 the Luxembourg tax authorities issued Circular L.I.R. n°14/5 - 99/3 - 99bis/3 on the Luxembourg tax treatment of transactions involving cryptocurrencies (the “Circular”).The main aspects of…
News

Luxembourg VAT Grouping – Luxembourg government publishes its final law

For prior coverage after the introduction of the bill of law dated 16 April 2018 (the “Bill”), we refer to our newsletter of 3 May 2018. As indicated in our…
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