09-05-2017 - Tiberghien, the specialist tax law firm with over 80 lawyers and the largest tax practice in Belgium, has opened a new office in Ghent. The new location is…
26-04-2017 - The process in Luxembourg has been particularly fast, with the entry into force of the new mechanism in domestic law less than 12 months after the adoption of…
26-04-2017 - Belgium introduces a deferred payment regime for companies required to pay exit taxes on outbound cross-border relocation of assets, migration or restructuring in line with article 5 of…
26-04-2017 - Under Articles 73 to 75 of the draft Bill on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing…
26-04-2017 Facts Two Dutch companies, Wereldhave International and Wereldhave, respectively own 35% and 44% of the Belgian company, Wereldhave Belgium. Both Dutch companies have the “Fiscal Investment Institution” (“fiscale beleggingsinstelling”)…
26-04-2017 Pensions subject to Belgian non-resident income tax The Belgian Income Tax Code provides, as a basic rule, that occupational pensions paid to non-resident individuals are subject to tax in…
06-04-2017 - Belgium introduces a deferred payment regime for companies required to pay exit taxes on the cross-border relocation of assets, migration or restructuring in line with the EU Anti-Tax…
03-04-12 In recent years, tax law firm Tiberghien has seen tremendous growth. Now, in addition to this organic growth, the tax lawyers of the law firm Dauginet, will be joining…
27-03-2017 - The Court of Justice of the European Union (CJEU) ruled on several occasions that, while international double taxation may hinder the fundamental freedoms guaranteed by European Union (EU)…
2017-03-14 - After the abolition of the patent income deduction, the Belgian government announced on 2 December 2016 a new tax deduction for innovation profits. In line with the OECD’s recommendations…
On 23 February 2017 a royal decree was published in the Belgian Official Gazette that abolishes the obligation for VAT taxable persons submitting quarterly VAT returns to make advance payments.…
... as the BeNeLux alternative for transfer pricing and valuation services, yet with a distinct approach. T/A economics is proud to announce its launch. T/A economics is a joint venture between…
Trusts do not exist under Belgian civil law. However, trusts governed by foreign law are generally analyzed by applying conflict of law rules. As a result, Belgium will generally recognize…
1. Introduction The Luxembourg direct tax authorities issued on 27 December 2016 new guidelines by means of the issuance of Circular L.I.R. no. 56/1 – 56bis/1 (hereinafter the “Circular”) which…
In a case pending before the European Court of Justice, the Court has been asked to determine whether the Belgian “Fairness Tax” is compatible with the freedom of establishment and…
The Royal Decree containing the regulatory framework for the new Belgian Real Estate Investment Fund (“REIF”) has finally been published in the Belgian Official Gazette. Belgian and international real estate…
Unfortunately, there is as yet no final agreement on a major reform of the Belgian corporate income tax system. However, increasing numbers of tax measures do not require an agreement…
The notion of permanent establishment (‘PE’) and the attribution of profits to a PE continue to develop at an ever-increasing pace. Enterprises engaged in cross-border activities should keep a close…
On the third Tuesday of September 2016, which is traditionally Budget Day in the Netherlands, the Deputy Minister of Finance sent a letter to the Dutch Parliament containing proposed changes…