Publications
Chambers and Partners Family Law Global Practice Guide 2024
Tuesday, 26 March 2024
Larissa Dewulf, Carolyn Vanthienen, Camille Caestecker and Alexandra Goossens contributed to the 2024 edition of Chambers and Partners Family Law Global Practice Guide. This global law guide is offering comparative analysis…
News
Rules on allocation of taxing rights on immigration and emigration of individuals under the new Belgian - Dutch Double Tax Treaty: main changes
Monday, 04 March 2024
In an earlier article in this series, we already discussed the planned changes in terms of moveable income. Whilst the changes may seem relatively limited at first glance, Dutch residents…
News
Navigating the Nuances: The Administrative Court's Interpretation of Loan vs. Equity Characteristics
Thursday, 29 February 2024
On 23 November 2023, in case number 48125C, the Luxembourg Administrative Court overruled a decision rendered by the Administrative Tribunal on 23 September 2022.
News
Tiberghien moves to Tweetorenwijk in Hasselt
Thursday, 22 February 2024
We are proud to announce our new location in the heart of Hasselt. This move represents a significant strengthening of our presence in the region.
News
New Belgium-Netherlands double tax treaty - Permanent establishment provisions amended in line with MLI
Thursday, 15 February 2024
The new double tax treaty between Belgium and the Netherlands will introduce significant changes compared to the current Article 5 on permanent establishments. Due to the positions of Belgium and…
Publications
The International Comparative Legal Guide - Private Client 2024
Wednesday, 07 February 2024
The latest edition of the International Comparative Legal Guide – Private Client has just been published! Tiberghien Lawyers Alain Van Geel, Griet Vanden Abeele and Emilie Van Goidsenhoven contributed to…
News
European Court of Justice ruling: end of the application of VAT on director fees in Luxembourg
Thursday, 04 January 2024
On December 21, 2023, the European Court of Justice (“ECJ”) issued its long-awaited ruling in the case C288/22 “TP” on the VAT treatment of director fees. From a Luxembourg VAT…
News
Belgium: The Belgian government also intends to, officially, make B2B e-invoicing mandatory
Monday, 08 January 2024
On 28 December 2023, the Belgian government submitted its proposal for a mandatory B2B invoicing scheme. Rumors for such an obligation were there since the end of 2022 and during…
News
CAYMAN TAX 2.1 – sharpened teeth or mere dentures? A first update based on the draft bill as finally submitted to parliament.
Wednesday, 13 December 2023
PREFACE : This newsletter is only a first brief look at yet another very complex draft of cayman tax adjustment. Further analysis is recommended. This is an update of the…
News
Luxembourg minimum net wealth tax provisions declared partly unconstitutional
Tuesday, 12 December 2023
Main takeaways On 10 November 2023, the Luxembourg Constitutional Court ruled that certain provisions of the Luxembourg minimum net wealth tax were contrary to constitutional principle of equality. Pending a…
News
CAYMAN TAX 2.1 – sharpened teeth or mere dentures?
Friday, 03 November 2023
The draft bill approved at the Council of Ministers meeting on Friday, Oct. 27, 2023, proposes a whole number of changes to the cayman tax to ensure - in its…