News
New Luxembourg Circular clarifies the definition of a “Collective Investment Vehicle” for the purposes of its’ carve-out from the Reverse Hybrid Rules
Thursday, 28 August 2025
The newly released Circular L.I.R. n° 168quater/2 (the Circular), released on 12 August 2025, provides important guidance from the Luxembourg Direct Tax Administration (ACD) on the definition and interpretation of…
Publications
Chambers Private Wealth Global Practice Guide 2025
Wednesday, 13 August 2025
Alain Van Geel and Emilie Van Goidsenhoven have authored the Belgian Law and Practise chapter in the newly released Private Wealth 2025 Guide by Chambers & Partners. The Private Wealth 2025…
Publications
New edition of Global Mobility of Ultra-High-Net-Worth Individuals
Tuesday, 05 August 2025
The new edition of ‘Global Mobility of Ultra High Net Worth Individuals’, edited by Nicola Saccardo at Charles Russell Speechlys and co-published by STEP (Society of Trust & Estate Practitioners), is…
News
Tiberghien shortlisted for ITR Tax Disputes Firm, Transfer Pricing Firm & Tax Firm of the Year
Monday, 14 July 2025
We are proud to announce that we’ve been shortlisted for the 2025 ITR EMEA Tax Awards in three categories! We’re competing for the award of Tax Disputes Firm, Transfer Pricing Firm…
News
Exit tax on corporate emigration: text approved in the Finance Committee
Thursday, 12 June 2025
The coalition agreement of 31 January 2025 stated that the emigration of a legal entity would be treated for tax purposes as a notional liquidation of the legal entity. On…
Publications
Key Figures in Belgian Estate and Income Tax 2025
Friday, 06 June 2025
The Belgian Estate and Income tax is characterised by continuous changes and the differences between the three regions are becoming more and more pronounced. We would like to help you…
News
Luxembourg Administrative Court Requalifies Interest-Free Shareholder Loans as Equity for Tax Purposes
Tuesday, 06 May 2025
On 17 April 2025, the Luxembourg Administrative Court ("Court") issued an important decision concerning the (re)qualification of interest-free loans (IFLs) as hidden equity for tax purposes, offering further guidance on…
Publications
2025 Law Over Borders Comparative Guide to Private Client Law
Friday, 02 May 2025
The Belgium chapter of the second edition of the Law Over Borders Comparative Guide to Private Client Law, authored by Gerd D. Goyvaerts has been published by The Global Legal…
