Home>News
News
EU customs reform package: from fragmentation to integration
Tuesday, 07 April 2026
In recent years, the EU Customs Union has faced mounting pressure from several developments. These include the exponential growth of e-commerce—particularly low-value goods largely originating from China—alongside increasing geopolitical tensions…
News
Circular letter letter confirms retroactive application of expanded expat regime
Friday, 03 April 2026
At the end of last year, legislative changes were introduced to make the special tax regimes for inbound taxpayers and researchers (the expat regime) more attractive (as explained in our previous newsletter). …
News
Antwerp Court of Appeal confirms limits of tax abuse provisions in share deals
Monday, 30 March 2026
In its judgment of 3 February 2026, the Antwerp Court of Appeal provided important guidance on the application of Belgian anti-abuse rules to share deals carried out in the context…
News
(Almost) ready to go? Updates on the Belgian Pillar 2 Implementation
Thursday, 26 March 2026
Belgium has taken further steps in the implementation of the OECD/G20 Pillar 2 rules with the publication of (i) the draft Income Inclusion Rule (IIR) return and accompanying draft instructions,…
News
Legal 500 ranking 2026 edition
Wednesday, 25 March 2026
Tiberghien receives a Tier 1 ranking for Tax in the 2026 edition of The Legal 500 EMEA. This continues our recognition as a Top Tier Firm in Belgium. We thank all our clients…
News
Tax surcharge for non-residents is contrary to the principle of free movement
Wednesday, 18 March 2026
In its decision issued on 12 March 2026, the Court of Justice of the European Union ruled that the tax surcharge applied for non-residents violated European Union law. This tax…
News
Changes to the Belgian expat regime: opportunities and key considerations
Monday, 16 March 2026
To make Belgium more attractive for foreign talent, the special tax regime for inbound taxpayers and researchers (“expat status”) was relaxed at the end of 2025.
News
Vietnam added to the EU black list of non-cooperative jurisdictions for tax purposes
Monday, 23 February 2026
Last week, the European Union approved an update to the EU list of non-cooperative jurisdictions for tax purposes (the so-called “black list”), officially adding Vietnam alongside the Turks and Caicos…
News
Tiberghien announces renewed Board of Directors
Thursday, 05 February 2026
Tiberghien is pleased to present the new composition of its Board of Directors.
News
Luxembourg's new Carried Interest Tax Regime formally adopted
Wednesday, 28 January 2026
On 22 January 2026, the Luxembourg parliament approved Bill 8590, confirming the new carried interest regime with effect from 1 January 2026. Luxembourg now offers one of the most attractive…
News
CSSF Circular 25/901: Modernisation and clarification of Luxembourg funds framework
Monday, 26 January 2026
On 19 December 2025, the Luxembourg’s financial sector supervisory authority (Commission de Surveillance du Secteur Financier – “CSSF”) published CSSF Circular 25/901 (the “Circular”) relating to specialized investment funds (“SIFs”),…
News
Social security without borders: the 25% rule clarified
Thursday, 22 January 2026
Cross-border employment requires a well-considered, multidimensional approach, in which the determination of the applicable social security regime constitutes a crucial element. The European Court of Justice recently ruled that, for…
News
Partner and Counsel Promotions at Tiberghien
Friday, 02 January 2026
We are proud to announce that Romina Abiuso has been appointed Partner at Tiberghien as of 1 January 2026. Romina joined our firm in 2008 and has since developed into…
News
Introduction of deferred cash payment of minimum share capital for Luxembourg private limited liability companies
Wednesday, 24 December 2025
Opening bank accounts for newly formed entities has become an increasingly common challenge, both in Luxembourg and internationally. In Luxembourg, the incorporation of a private limited liability company (société à…
News
Filing deadline extension until 30 June 2026 – QDMTT-returns 2024
Monday, 17 November 2025
Today, the Belgian tax authorities announced a general extension for filing the Qualified Domestic Minimum Top-up Tax (QDMTT) return, introduced by the Law of 19 December 2023 on the minimum…
News
ITR World Tax 2026 Guide
Wednesday, 15 October 2025
We’re proud to share that Tiberghien has been recognised in the ITR World Tax 2026 Guide! Tier 1: Tax controversy; Tier 2: General Corporate Tax, Indirect tax, Transfer pricing In…
News
Luxembourg on the path of implementation of AIFMD 2
Monday, 13 October 2025
Luxembourg has initiated the process of implementing Directive (EU) 2024/927 as regards delegation arrangements, liquidity risk management, supervisory reporting, the provision of depositary and custody services and loan origination by…
News
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…
News
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…
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…
