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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…
Publications
ICLG Private Client Laws and Regulations Belgium 2025
Friday, 10 January 2025
Griet Vanden Abeele, Alain Van Geel and Emilie Van Goidsenhoven have auhored the Belgian Q&A chapter of the 2025 edition of International Comparative Legal Guide (ICLG) - Private Client Laws…
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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…
News
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…
News
Luxembourg: upcoming changes regarding filing formalities with the Trade and Companies Register (RCSL)
Thursday, 12 September 2024
As of 12 November 2024, the Luxembourg Business Registers (the “LBR”) will implement a few changes to the filing formalities with the Luxembourg Trade and Companies Register (Registre de Commerce…
News
Pillar 2 prepayment system
Friday, 06 September 2024
The Belgian tax authorities (FPS Finance) announced that from 2 September 2024 multinational enterprises (MNE) and large domestic groups subject to the minimum tax for MNE groups and large domestic…
News
First Luxembourg Case Law on the Specific Anti-Abuse Rule of Parent-Subsidiary Directive
Tuesday, 20 August 2024
On 31 July 2024, the Luxembourg Administrative Court applied the specific anti-abuse rule of the Parent-Subsidiary Directive as transposed into the Luxembourg income tax law (PSD SAAR) for the first…