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European Court of Human Rights confirms importance of fundamental rights in tax raids
Tuesday, 24 June 2025
On 6 February 2025, the European Court of Human Rights (ECHR) issued an important judgment in the case Italgomme Pneumatici S.R.L. and others v Italy. The ruling provides important insights…
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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…
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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…
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New capital gains tax (and requiem for the Reynders tax)
Tuesday, 29 April 2025
More than two months following the coalition agreement, the initial contours of the anticipated solidarity contribution or capital gains tax are emerging. The preliminary drafts of the legislation, as disclosed…
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LEGAL500 ranking: The 2025 edition
Thursday, 27 March 2025
Tiberghien Lawyers receives another 'Tier 1' ranking for Tax in the 2025 edition of The Legal 500 EMEA. This is the 10th consecutive year that we have received recognition as…
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The reform of the "VAT Chain" – (New) implementation delay
Monday, 17 March 2025
With the reform of the VAT chain, the legislator introduces a series of new compliance and procedural measures regarding VAT, which will have a notable impact on VAT taxpayers. The…
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Registration of Luxembourg national identification numbers (LNIN) with the RCSL: deadlines announced
Monday, 10 March 2025
As indicated in a previous newsflash, the Luxembourg Business Registers (the “LBR”) has, since 12 November 2024, implemented certain changes to the publication formalities with the Luxembourg Trade and Companies…
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Reversal of case law on tax deductibility of financing costs related to leveraged distributions?
Monday, 03 March 2025
In two recent cases, the Court of Appeal of Ghent confirmed the tax deductibility of interest due on loans taken out in the context of a capital reduction or dividend…
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Luxembourg implements the EU Mobility Directive: new regimes for corporate cross-border mobility
Friday, 28 February 2025
More than two years after the deadline for the transposition [1] of Directive (EU) 2019/2121 of 27 November 2019 amending Directive (EU) 2017/1132 [2] as regards cross-border conversions, mergers and…
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Luxembourg introduces amendment to interest deduction limitation rule (“IDLR”): positive impact on Luxembourg securitization vehicles
Wednesday, 26 February 2025
As from 1 January 2019, as part of the implementation of the EU measures covered in (the 1st) anti-tax avoidance directive dated 12 July 2016, Luxembourg has introduced article 168bis…
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Luxembourg: tax authorities issue guidance on treatment current account positions between company and its shareholders
Tuesday, 25 February 2025
On January 29, 2025, the Luxembourg tax authorities (“LTA”) published the new Circular letter L.I.R. n°167/1, replacing its long-standing predecessor, which had been in effect for over 25 years. This…
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Arizona coalition agreement: Employee tax related measures
Monday, 03 February 2025
The Belgian federal coalition agreement includes multiple tax measures. The overview below summarizes the main announced changes regarding compensation and benefits, wage withholding tax, employee international mobility and pensions.
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Government agreement: expected tax reforms
Monday, 03 February 2025
With the start of the Arizona government, several tax reforms that were already in the pipeline have been clarified. These include, among other things, the introduction of a "solidarity contribution,"…
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FASTER Directive published in Official Journal of the EU
Wednesday, 29 January 2025
On 10 January 2025, the council directive on faster and safer relief of excess withholding taxes (“FASTER”) was published in the official journal of the EU.
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Pillar 2 Newsflash – OECD publications on globe information return
Wednesday, 15 January 2025
Today the OECD provided 2 publications with respect to the GloBE Information Return (“GIR”), on the one hand guidance and clarifications on how to complete the GIR, and on the…
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Four New Partners at Tiberghien
Tuesday, 07 January 2025
We are pleased to announce that Quentin Masure, Stein De Maeijer, Gilles Van Namen, and Ahmed El Jilali have been appointed as partners as of January 1, 2025. These internal…
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Luxembourg Tax Update: Vote of new tax measures and clarifications
Monday, 23 December 2024
On December 2024, the Luxembourg Parliament passed the Bill N°8388 (the ‘Bill’) introducing several new tax measures, including: An amendment and simplification of the minimum net wealth tax regime; A…
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VAT and Director fees : opportunities to reclaim undue VAT in Luxembourg
Thursday, 12 December 2024
Almost a year after the ruling of the European Court of Justice (“ECJ”) in the case C-288/22 “TP”, a Circular has finally been published by the VAT authorities to clarify…
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European Court of Justice case opens up WHT reclaim possibilities for insurance companies
Tuesday, 19 November 2024
The European Court of Justice decided on November 7, 2024, that the levying of withholding taxes on dividends received by foreign insurance companies on their investments relating to unit-linked insurance…
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Lexology Index 2024 ranks Tiberghien Lawyers
Friday, 15 November 2024
We are immensely pleased to announce that the Lexology Index (formerly known as Who’s Who Legal) rankings have recognized Gerd D Goyvaerts and Alain Van Geel as Thought Leaders in…
