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…
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…
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…
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…
An interesting brochure is now available on the social security status in many European jurisdictions of company directors who are working across borders.
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…
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…
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,…
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…
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. ...