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
