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The new Belgian REIF - Ready for 'take-off'
Thursday, 08 December 2016
The Royal Decree containing the regulatory framework for the new Belgian Real Estate Investment Fund (“REIF”) has finally been published in the Belgian Official Gazette. Belgian and international real estate…
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Does the finance structure of your real estate investments need to be reviewed?
Thursday, 08 December 2016
Unfortunately, there is as yet no final agreement on a major reform of the Belgian corporate income tax system. However, increasing numbers of tax measures do not require an agreement…
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Permanent establishments: recent developments
Thursday, 03 November 2016
The notion of permanent establishment (‘PE’) and the attribution of profits to a PE continue to develop at an ever-increasing pace. Enterprises engaged in cross-border activities should keep a close…
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Netherlands: proposals on cooperatives and dividend withholding tax
Friday, 28 October 2016
On the third Tuesday of September 2016, which is traditionally Budget Day in the Netherlands, the Deputy Minister of Finance sent a letter to the Dutch Parliament containing proposed changes…
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Luxembourg: VAT on directors' fees
Wednesday, 26 October 2016
On 30 September 2016, the Luxembourg VAT Administration published the much awaited circular-letter on the VAT treatment of company directors (circular-letter 781).
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New tax treaty between Belgium and Japan may stimulate cross-border investments
Tuesday, 25 October 2016
A new tax treaty between Belgium and Japan was signed on 12 October 2016. This treaty, once it becomes applicable, will significantly increase cross-border business opportunities for individuals and corporations…
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Luxembourg: VAT on director fees
Friday, 07 October 2016
On 30 September 2016, the Luxembourg VAT Administration published the much awaited circular-letter on the VAT treatment of company directors (circular-letter 781). This circular-letter is the first official comment by…
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Belgium applies VAT exemption for management of alternative collective investment funds
Thursday, 25 August 2016
The Belgian VAT exemption for the management of investment funds has recently changed following the introduction of the new Belgian Real Estate Investment Trust (B-REIT). However, this change goes further…
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2017 Luxembourg Tax Reform | Draft law
Monday, 08 August 2016
On 26 July 2016 the Luxembourg Government submitted the draft law no. 7020 to the Luxembourg Parliament. The draft law includes a number of direct and indirect tax measures, most…
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VAT exemption of intra-EU supplies : Belgian VAT authorities simplify the proof required.
Tuesday, 19 July 2016
On 1 July 2016, the Belgian VAT authorities published an important decision that should simplify the burden of proof requirements for the VAT exemption concerning intra-EU supplies.
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Luxembourg Administrative Court confirms applicability of Advanced Tax Agreement
Friday, 15 July 2016
On 12 July 2016 the Luxembourg Administrative Court, the highest court in administrative matters in Luxembourg, confirmed the decision of the Luxembourg Administrative Tribunal of 16 December 2015, on the…
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"It's Brexit!": the possible impact on VAT and customs duties
Thursday, 14 July 2016
On 23 June 2016 voters in the UK decided to leave the European Union. This newsletter shortly describes the possible impact of the Brexit on VAT and customs duties.
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The end of withholding tax on gross basis! : ECJ decision in Brisal Case
Wednesday, 13 July 2016
On July 13, 2016 the European Court of Justice rendered a milestone decision on withholding tax on interest payments within the EU (case C-18/15, Brisal – KBC Finance Ireland).
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New EU Directive on VAT and vouchers
Tuesday, 12 July 2016
On 27 June 2016, the EU Council adopted a directive on transactions involving vouchers by harmonising national VAT rules in this area. The directive was adopted without discussion.
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Redrafting VAT exemption for cost-sharing associations - action required
Tuesday, 12 July 2016
Belgian VAT law provides a specific exemption for cost-sharing associations, enabling groups of entities that have VAT exempt or out of scope activities to recharge costs without VAT. This VAT…
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VAT on online gambling services postponed till August
Tuesday, 12 July 2016
In a previous article, we explained in detail the new VAT rules on e-gambling services. These services, which currently benefit from a specific VAT exemption for gambling services, will become…
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Upcoming developments: a new Belgian real estate investment fund and the liberalisation of the existing SIR/GVV regime
Tuesday, 28 June 2016
The Belgian Federal government has recently announced new measures to make the Belgian real estate market more attractive to foreign investors. In particular, the creation of a new type of…
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Should trustees worry about potential liabilities under Belgian Cayman Tax?
Monday, 27 June 2016
Trustees must consider the reporting obligations of Belgium resident settlors and beneficiaries under the so-called Cayman-tax. These obligations include providing adequate and timely information as well as documentation about the…
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EU Regulation 883/2004 on social security applied to company directors working across borders in Europe
Monday, 27 June 2016
An interesting brochure is now available on the social security status in many European jurisdictions of company directors who are working across borders.
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