Advocaten / Avocats / Lawyers

Home>News
News

Newsflash: EU Council publishes updated draft Directive on global minimum taxation (Pillar Two) in light of next ECOFIN meeting of 6 December

Friday, 02 December 2022
Last year, the European Commission published, as a Christmas present, a proposal for a Directive on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic…
News

Luxembourg: interest free loan reclassified into equity – decision Administrative Tribunal

Thursday, 01 December 2022
In the judgement n°44902 dated 23 September 2022, the Tribunal Administrative (the “Tribunal”) requalified an interest free loan granted by a parent company to its subsidiary into equity on the…
News

European Court overturns public access to UBO register

Friday, 25 November 2022
In its judgment of 22 November 2022 (C37/20 & C/601/20), the European Court of Justice had to consider the compatibility of the UBO register and the fundamental rights to respect…
News

Credit of foreign inheritance tax on movable property: the Flemish legislator amends, or not quite?

Wednesday, 16 November 2022
The distinction between movable and immovable property for the credit of foreign inheritance tax is contrary to the constitutional principle of equality. This was decided by the Constitutional Court in…
News

UPDATE: Morocco postpones exchange of financial information, Belgian tax authorities eagerly investigate Turkish bank information

Thursday, 03 November 2022
Morocco has still not conducted a CRS exchange as of 30 September 2022. Morocco has announced a short delay due to technical and legislative reasons. It is expected that Morocco…
News

Luxembourg draft Budget Law 2023 announces several new tax measures

Wednesday, 02 November 2022
On 12 October 2022, the Luxembourg Minister of Finance Yuriko Backes has filed the draft budget law for 2023 (the “Draft Law”) with the Chamber of Deputies. In a difficult…
News

Breaking News - Constitutional Court’s decision on the annual tax on securities accounts (ATSA)

Thursday, 27 October 2022
This afternoon, the Belgian Constitutional Court has delivered its long-awaited judgment on the constitutionality of the annual tax on securities accounts introduced by the Act of February 17, 2021.
News

EU Court of Justice ruling on Belgian participation exemption regime in case of merger (DBI-aftrek/Régime RDT)

Wednesday, 26 October 2022
On October 20, 2022, the European Court of Justice (ECJ) delivered a ruling on the compatibility with the Parent-Subsidiary Directive of certain aspects of the Belgian participation exemption regime (“dividend…
News

Additional taxes for the Belgian financial sector

Friday, 21 October 2022
A little-publicized budgetary measure involving additional taxes for the financial sector could lead to a snowball of additional taxes on Belgian regulated investment companies.
News

International Tax Update: Arbitration procedures between the Netherlands and Luxembourg can take off

Thursday, 20 October 2022
The so-called multilateral instrument (‘MLI’) provides for a simultaneous modification of all double tax treaties which are considered by both signatories of the MLI as a ‘covered agreement’. The MLI…
News

International Tax Update: BAPA manual published by the OECD

Monday, 10 October 2022
The OECD Forum on Tax Administration has published on 28 September 2022 a manual on Bilateral Advance Pricing Arrangements, namely the Bilateral Advance Pricing Arrangement Manual (“BAPAM” or “Manual”). This BAPAM…
News

VAT treatment of Director fees in Luxembourg

Tuesday, 27 September 2022
On April 29, 2022, the Luxembourg District Court (“Tribunal d’Arrondissement”) submitted a reference for a preliminary ruling in the case TP vs Administration de l’Enregistrement, des Domaines et la TVA…
News

Tiberghien has four new counsels since 1 July 2022

Friday, 15 July 2022
Tiberghien has recently appointed Katrien Bollen, Elisabeth De Nolf, Ahmed El Jilali and Gert Vranckx as counsel, thus building further the firm’s growth and innovation. With these appointments we acknowledge…
News

Tiberghien has appointed two new partners

Thursday, 07 July 2022
Tiberghien is known for its long and rich tradition and is determined to continue its successful path forward. The firm is therefore constantly looking ahead, scanning opportunities for future investments…
News

International Tax Update: ‘ATAD 3’ Update: (Probably) a little more time to prepare and avoid burdensome compliance obligations for in-scope entities

Wednesday, 29 June 2022
At the end of last year, the European Commission published a proposal for a directive to "tackle the misuse of shell entities for tax purposes" (see our previous newsflash on…
News

International Tax Update: Covid measures for social security applicable until year-end 2022

Tuesday, 21 June 2022
At the European level, it was decided to extend until 31 December 2022 the regime that the competent EU member state for social security does not change for teleworking frontier…
News

BREAKING NEWS: Luxembourg and the United Kingdom have concluded a new tax treaty

Monday, 20 June 2022
A new tax treaty, which replaces the treaty currently in force, was signed on 7 June 2022 in London between the Luxembourg and UK governments (the “Treaty”).
News

International Tax Update: End of covid measures for cross-border workers on 30 June 2022

Tuesday, 14 June 2022
:: UPDATE 21/06/2022 :: Due to the COVID-19 pandemic, a lot of employees who used to work abroad have been forced to work from home. In order to mitigate the impact,…
News

International Tax Update: New social security agreement between Belgium and Morocco

Wednesday, 01 June 2022
Belgium and Morocco negotiated a new bilateral agreement on social security in 2014. After going through the ratification procedures in both countries, the agreement will enter into force on the…
News

International Tax Update : Tax treaties with China and Hong Kong to be covered by the MLI

Monday, 30 May 2022
On 25 May 2022, China has deposited its instrument of ratification for the MLI with the OECD. This means that this treaty will enter into force as of 1 September…
Tiberghien Brussels

Tour & Taxis

Havenlaan|Avenue du Port 86C B.419
BE-1000 Brussels
T +32 2 773 40 00
F +32 2 773 40 55

info@tiberghien.com

Tiberghien Antwerp

Grotesteenweg 214 B.4
BE-2600 Antwerp
T +32 3 443 20 00
F +32 3 443 20 20

info@tiberghien.com

Tiberghien Ghent

Esplanade Oscar Van de Voorde 1
BE-9000 Gent
T +32 9 216 18 00

info@tiberghien.com

Tiberghien Hasselt

Koningin Astridlaan 35
BE-3500 Hasselt
T +32 11 57 00 13

info@tiberghien.com

Tiberghien Luxembourg

23, Boulevard Joseph II
LU-1840 Luxembourg
T +352 27 47 51 11
F +352 27 47 51 10

info@tiberghien.com