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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…
News

VAT and immovable rent: what to know about the final draft law!

In March 2018, the Belgian government reached a final agreement on the introduction of an optional system for VAT and immovable rent. At that time, the main characteristics of the…
News

VAT deduction and active holdings: EU case law widens the scope

On July 5, 2018 the Court of Justice of the European Union delivered a new and welcome judgment about input VAT recovery by holding companies (ECJ, Marle Participations SARL, C-320/17,…
News

Luxembourg draft law to implement the Anti-Tax Avoidance Directive (ATAD)

On June 19th, 2018 was released the draft law (the “Draft Law”) implementing, among other provisions inspired by BEPS, the EU Anti-Tax Avoidance Directive (“ATAD” or the “Directive”). ATAD was…
News

NEW reporting obligation for cross-border arrangements – European Directive of 25 May 2018 entered into force on 25 June 2018.

On 25 May 2018, the Council Directive amending Directive 2011/16/EU concerning the mandatory automatic exchange of information in the field of taxation for reportable cross-border arrangements was approved. From 1…
News

Private Privak (Pricaf) 3.0 – an update

The Private Privak (Pricaf) has been amended a third time, based on the needs of the private equity sector. This reform eliminates major constraints which limited the success of the…
News

NEW reporting obligation for cross-border arrangements – Council Directive approved 25 May 2018

Today, Friday 25 May 2018, has seen the approval of the Council Directive amending Directive 2011/16/EU concerning the mandatory automatic exchange of information in the field of taxation for reportable…
Events
25th of May 2018 | 8.30h - 10.45h | Tilburg

Tax Treaty Case Law around the Globe 2018

Speaker: Anne Van de Vijver
News

Luxembourg VAT Grouping On Its Way !

On 16 April 2018, a bill of law (no. 7278, the “Bill”) has been presented to Luxembourg Parliament which aims at introducing in Luxembourg a grouping regime for Luxembourg value…
News

New Luxembourg intellectual property regime in force

Luxembourg new tax regime designed to increase intellectual property (“IP”) developments has entered into force in April 2018 and is effective as of 1 January 2018. The new regime (the…
Events
3 - 4 May 2018 | Amsterdam

3rd International Conference on Taxpayer Rights

News

France and Luxembourg sign revised double tax treaty

On 20 March 2018, a new double tax treaty was signed between France and Luxembourg (hereinafter the "DTT"). It will replace the current version of the treaty dated 1 April…
Events
11 - 13 April 2018 | Amsterdam

ABA's Tax Planning Strategies U.S. and Europe Conference

Speaker: Koen Morbée
News

Corporate Tax Reform

A recent reform has reshaped the corporate income tax rules in various key areas, thus creating new tax benefits for Belgian companies, but also introducing new compensating measures to balance…
News

New position of the Belgian social security authorities on determining the applicable social security regime (EU REGULATION 883/2004)

Belgium now applies the principle of “requalification”. In the context of international employment situations, the EU Regulation 883/2004 determines which social security legislation is applicable to people working simultaneously in…
Events
25 - 28 March 2018 | Washington D.C.

Tax Executives Institute 68th Midyear Conference

Speaker: Koen Morbée
News

New EU transparency rules for intermediaries involved in cross border tax planning

On 13 March, the EU Member States reached a political agreement on the European Commission’s proposal dated June 2017 aiming at strengthening tax transparency by the introduction of a mandatory…
News

PRESS RELEASE - WTS Global creates cutting-edge European Tax Law Centre in Brussels

Brussels, February 20, 2018 - WTS Global, the leading global tax practice, establishes its cutting-edge European Tax Lax Centre in Brussels under the leadership of Tiberghien
Events
22 March 2018 | 08.30h - 17.00h | The College Hotel, Amsterdam

Indirect Tax Forum

Speaker: Stijn Vastmans
News

UBO registers further tightened throughout the EU !

Whilst the Luxembourg law proposal of 6 December 2017, which introduced the UBO register imposed under the fourth EU anti-money laundering directive (2015/849/EC, the “Fourth Directive”) into Luxembourg domestic law, is still…
News

UBO register very close to be introduced in Luxembourg !

Following the adoption of the fourth EU anti-money laundering directive (2015/849/EC, the “Directive”) which aim is to prevent money laundering and terrorism financing by means of, inter alia, introducing central…
Events
23 February 2017 | 09.20h - 18.00h | Fiscal Institute Tilburg

New Perspectives on Fiscal State Aid: Legitimacy and Effectiveness of Fiscal State Aid Control

Speaker: Anne Van de Vijver
News

Ecofin agreement on new rules for e-commerce and e-books

This article briefly describes the new rules. Together with the higher focus of the VAT authorities on VAT and e-commerce, this evolution makes clear that a correct VAT compliance is…
News

US Senate approves tax bill

On Saturday 2 December, the Senate voted 51 to 49 to pass an amended version of the tax reform bill.
News

US Tax reform bill: Tax Cuts and Jobs Acts

17/11/2017 - On November 2, the House Republican's tax reform bill – the Tax Cuts and Jobs Act – was released. This bill is 429 pages and should provide for…
Publications

Belgium introduces horizontal supervision

In the ongoing fight against tax fraud, the Belgian federal government intends to implement a new approach for tax audits. In the future, tax inspectors will no longer perform day-to-day…
News

Participation exemption for dividends received by parent companies: 100% exempt

In the framework of the expected corporate income tax reform (further to the agreement reached at government level last summer), the Belgian government intends increasing the participation exemption (dividend received…
News

Christophe Coudron appointed as National Branch Reporter at IFA Congress 2019

The Board of the Belgian IFA Branch has appointed Christophe Coudron as National Branch Reporter on the topic 'Investment Funds' at the IFA Congress in London in 2019. Christophe continues…
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