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Belgian cayman tax 2.1 partially overturned by the Constitutional Court: key takeaways
Tuesday, 23 September 2025
In its judgment of 18 September 2025, the Belgian Constitutional Court partially and very specifically annulled the reform of the Belgian look through legislation, nicknamed cayman tax 2.1, which entered…
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Promotions Senior Associates & Manager
Monday, 01 September 2025
It is with great pleasure and well-deserved pride that we announce that Ana-Laura Claes, Yoram Descheemaeker, Jolein Geuns, Thibault Haentjens, Mariëlle Ruell, Noreen Somers, Stephanie van Gils, Emile Van Tongerloo…
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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…
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Update: Programme Law published in the Belgian Official Gazette on 29 July 2025
Monday, 04 August 2025
After a bumpy ride, the Programme Law – which contains a number of tax measures – was approved by the parliament on 18 July 2025. On 29 July 2025, the…
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Luxembourg proposes major enhancements to carried interest regime
Thursday, 31 July 2025
On July 24, 2025, the Luxembourg government introduced draft bill n°8590, proposing a reform of the tax regime for carried interest. The legislation is designed to enhance the country's competitiveness…
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Tiberghien Lawyers ranked 'Band 1' in Private Wealth Law by Chambers 2025
Thursday, 24 July 2025
We are pleased to announce that Tiberghien Lawyers have been awarded a 'Band 1' ranking for the tenth time in Private Wealth Law by Chambers. Alain Van Geel, Gerd D.…
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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…
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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,"…
