Events
STEP Wyoming 2016: International Estate Planning Conference
Events
Special Half Day STEP New York Conference - Potpourri of Planning Strategies and Updates for North America and Europe
Events
70th Congress of the International Fiscal Association (IFA Congress 2016)
News
2017 Luxembourg Tax Reform | Draft law
On 26 July 2016 the Luxembourg Government submitted the draft law no. 7020 to the Luxembourg Parliament. The draft law includes a number of direct and indirect tax measures, most…
Publications
How does the CJEU's case law on cross-border loss relief apply to cross-border mergers and divisions?
The Merger Directive (Council Directive 2009/133/EC) is not a comprehensive piece of Union legislation covering all implications of cross-border reorganizations for the available tax losses of the companies involved in…
News
VAT exemption of intra-EU supplies : Belgian VAT authorities simplify the proof required.
On 1 July 2016, the Belgian VAT authorities published an important decision that should simplify the burden of proof requirements for the VAT exemption concerning intra-EU supplies.
News
Luxembourg Administrative Court confirms applicability of Advanced Tax Agreement
On 12 July 2016 the Luxembourg Administrative Court, the highest court in administrative matters in Luxembourg, confirmed the decision of the Luxembourg Administrative Tribunal of 16 December 2015, on the…
News
"It's Brexit!": the possible impact on VAT and customs duties
On 23 June 2016 voters in the UK decided to leave the European Union. This newsletter shortly describes the possible impact of the Brexit on VAT and customs duties.
News
The end of withholding tax on gross basis! : ECJ decision in Brisal Case
On July 13, 2016 the European Court of Justice rendered a milestone decision on withholding tax on interest payments within the EU (case C-18/15, Brisal – KBC Finance Ireland).
News
New EU Directive on VAT and vouchers
On 27 June 2016, the EU Council adopted a directive on transactions involving vouchers by harmonising national VAT rules in this area. The directive was adopted without discussion.
News
Redrafting VAT exemption for cost-sharing associations - action required
Belgian VAT law provides a specific exemption for cost-sharing associations, enabling groups of entities that have VAT exempt or out of scope activities to recharge costs without VAT. This VAT…
News
VAT on online gambling services postponed till August
In a previous article, we explained in detail the new VAT rules on e-gambling services. These services, which currently benefit from a specific VAT exemption for gambling services, will become…
News
Upcoming developments: a new Belgian real estate investment fund and the liberalisation of the existing SIR/GVV regime
The Belgian Federal government has recently announced new measures to make the Belgian real estate market more attractive to foreign investors. In particular, the creation of a new type of…
News
Should trustees worry about potential liabilities under Belgian Cayman Tax?
Trustees must consider the reporting obligations of Belgium resident settlors and beneficiaries under the so-called Cayman-tax. These obligations include providing adequate and timely information as well as documentation about the…
News
EU Regulation 883/2004 on social security applied to company directors working across borders in Europe
An interesting brochure is now available on the social security status in many European jurisdictions of company directors who are working across borders.
News
Impact of the new customs rules on the VAT exemption for export
Since 1 May 2016, the Union Customs Code (the UCC) has entered into force in the European Union. The UCC modernises customs law and serves as the new framework regulation…
News
Belgium’s imminent statutory transfer pricing documentation requirements
On 6 June 2016, a new law1 was proposed in the Belgian Federal Parliament’s Chamber of Representatives to introduce, amongst other items, a statutory transfer pricing documentation requirement for certain undertakings…
Events
TP DOCUMENTATION WORKSHOP - Do-It-Yourself (DIY) TP documentation
News
Belgium introduces VAT on online gambling services
Currently, all types of gambling services are VAT-exempt in Belgium. The federal government is now planning to relatively quickly lift the VAT exemption for all online gambling and cash games,…
Publications
Social Security for Directors
As business becomes ever more international, clients need in-depth advice on labour law, social security and taxes for their cross-border employment. This brochure covers a number of countries that are…
Publications
European Cross-Border Mergers and Reorganizations
The book contains a detailed country-by-country analysis of the corporate, employment and tax rules on cross-border corporate reorganisations in 13 EU Member States. ...
News
Luxembourg rulings anno 2016: A Big Leap Forward towards legal certainty
News
Directors' fees and VAT. The Belgian VAT authorities' final position - discussion starts in Luxembourg
News
When do Luxembourg funds fall under the scope of the Belgian "Cayman Tax"?
News
Article 15 of the double tax treaties : will the "headquarter approach" be increasingly applied?
Publications
The Court of Cassation as the Supreme Body of the Judiciary in Belgium
News
Is a non-resident required to file a so-called "exit-tax" declaration when he or she leaves Belgium?
Publications
International double (non-)taxation: comparative guidance from European legal principles.
Tiberghien Tax Law Manual
