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News

ATAD interest limitation rules finally implemented in Belgium

A long-awaited Royal Decree on the interest limitation rules provided by the Anti-Tax Avoidance Directive (‘ATAD’) was published just before the year-end (Belgian State Gazette of December 27, 2019). This…
News

Doctoral research by Kimberly Van Sande - Digitax

The world has changed considerably in the last 100 years, especially in the last decades as a result of the digital evolution. The digital evolution seems to be accelerating and…
News

International tax scribbles and scrawls

Belgian implementation of DAC6 approved at the last minute With the Act of 20 December 2019, the Belgian legislator implemented the much-discussed DAC6 at the last minute.1 The Act will enter…
News

Belgian tax administration releases Circular Letter “Transfer Pricing”

The Belgian tax administration published the Circular Letter “Transfer Pricing” (Circular Letter 2020/C/35). This document is the final version of the Circular Letter following the draft Circular Letter that was initially…
News

Top law firms ALTIUS and Tiberghien join their sports expertise in ATFIELD

Brussels – The sports departments of full service law firm ALTIUS and the tax law firm Tiberghien have joined forces to establish a new legal service provider in the sports…
Publications

Changes in tax and social security obligations affecting Belgian companies for benefits granted by foreign affiliated companies

In the first edition of the WTS Global Mobility Newsletter, Katrien Bollen talks about the changes in tax and social security obligations affecting Belgian companies for benefits granted by foreign affiliated…
News

EU VAT – quick fixes: new EU sales listing and new rules for proof of intra-Community supplies

At the end of 2019, the Belgian authorities published some necessary implementing measures for the introduction of the so-called ‘quick fixes’ (see previous newsflashes, click here and here). These new…
Publications

Comments on the Public Consultation Document in respect of the Global Anti-Base Erosion Proposal (“GloBE”) under Pillar Two

WTS Global commented on the Public Consultation Document in respect of the Global Anti-Base Erosion Proposal (“GloBE”) under Pillar Two. Koen Morbée represented Tiberghien in the submission of these comments. The…
Publications

Comments on the Secretariat Proposal for a “Unified Approach” under Pillar One

WTS Global commented on the of the Secretariat Proposal for a “Unified Approach” under Pillar One. Koen Morbée and Andy Neuteleers represented Tiberghien in the submission of these comments.  You…
News

How high is the tax pressure in the cockpit?

Tax affairs International tax law has specific rules for airline staff. Contrary to what the title of this article may suggest, these special provisions not only apply to pilots and…
News

Belgians working in Luxembourg - 24-days tolerance may go up to 48 days

If a Belgian individual is working in Luxembourg, the question arises which of the two countries may tax the Luxembourgish wages. The question is not without significance in light of…
Publications

Private client law in Belgium: overview

‘Practical Law’ is the leading provider of UK, US and international legal know-how. Tiberghien (Mr. Gerd D. Goyvaerts) was asked to compile the Belgian Q&A chapter of the Private Client…
News

Luxembourg 2020 draft Budget Law - Pre-2015 tax rulings may end on 31 December 2019

On 14 October 2019, the Luxembourg Government submitted the draft Budget Law for the year 2020 to the Luxembourg Parliament.
News

Signature of an amendment to the new treaty between France and Luxembourg

As announced in our previous article, on 2 July 2019, the Luxembourg parliament approved the new double tax treaty signed between France and Luxembourg (the “New Treaty”). The New Treaty…
News

New circular letter regarding article 19bis ITC and possibilities to claim refund of withholding tax

The Belgian tax administration issued a new circular letter on article 19bis ITC (circular letter of 25.09.2019).
News

Deadline UBO registration: 30 September 2019. Sanctions as from 2020.

The law of 18 September 2017 lays down the rules regarding the framing of the UBO register. By Royal Decree of 30 July 2018, the initial deadline to submit to…
News

Newsflash: ECJ State Aid on Starbucks & Fiat

The EU General Court Tuesday ruled in favor of Starbucks and in disadvantage of Fiat on the European’s Commission claim that both companies received illegal state aid from the Dutch, respectively…
News

Deadline for the registration with the Luxembourg UBO register postponed to 30 November 2019

The Law of 13 January 2019, which implements the register of ultimate beneficial owners in Luxembourg, grants the entities concerned, following its entry into force, a 6-month delay for complying…
Events
26-27 September 2019 | 8.45 a.m. - 3.50 p.m. | NH Grand Hotel Krasnapolsky Amsterdam

Global Transfer Pricing Forum - Europe 2019

Speaker: Andy Neuteleers (T/A economics and WTS Global Belgium)
Publications

The uniform application of European Union law: The Court of Justice confirms its role as ultimate Cerberus

Click here for the publication in EC Tax Review 2019/3, p. 122-124.
News

New tax treaty between France and Luxembourg ratified by Luxembourg parliament

On 2 July 2019 the Luxembourg parliament approved the new double tax treaty as signed between France and Luxembourg on 20 March 2018 (the “New Treaty”). This New Treaty shall…
News

Circular 793 issued by the Luxembourg VAT authorities regarding new VAT rates applicable to electronic publications, essential hygienic items & plant protection products

At the time of the publication of the 2019 budget law on 29 April 2019, a Grand Ducal Regulation of 26 April 2019 was published. This Regulation amends the Appendix…
Publications

The changes introduced by the Belgian look-through taxation regulations or Cayman Tax 2.0

In this article a comment is given on the modifications to the Belgian ‘Cayman Tax’, applicable since 1 January 2018, and partially applicable since 17 September 2017. Notably, tax regulations…
Events
26-27 September 2019 | 10.00 a.m. - 4.30 p.m. | Huis ter Duin, Noordwijk aan Zee

IVEA - International VAT Expert Academy

Speaker: Stijn Vastmans
News

Interest Limitation Rules in the EU

Ivo Vande Velde, counsel at Tiberghien, took part in the 'WTS Gobal ILR Study' on the implementation of the interest limitation rules in the various EU Member States. This ILR Study…
News

VAT and intra-EU trade: companies should prepare for the 4 ‘quick fixes’ from 1 January 2020

VAT rules on intra-EU trade are currently subject to a major review on an EU level. This reform is deemed necessary to counter intra-EU fraud (see link). Although the outcome…
News

VAT Update for the Digital Economy

Tax professionals of the VAT Committee of WTS (World Tax Services), including Tiberghien's Stijn Vastmans and Stein De Maeijer and T/A economics' Andy Neuteleers, share their views on VAT issues that online…
News

Pricaf Privée legislation adapted

The law on various financial provisions has been successfully passed prior to the dissolution of parliament. The new legislative text introduces several amendments throughout the Belgian financial legislation a.o. provisions of…
News

Ceci n’est pas une cigarette. The concept of ‘cigars or cigarillos’ for excise purposes

In a recent judgment, the Court of Justice ruled that rolls of tobacco part of whose outer wrapper of natural tobacco is covered, at the filter, by an additional paper…
News

The MLI ratification process formally completed - What happens next for Luxembourg?

On 14 February 2019, the law ratifying the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (“Multilateral Instrument” or “MLI”) was adopted by Luxembourg Parliament. On…
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