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International Tax update: The Belgium - Luxembourg 24 day-rule becomes the 34 day-rule
Tuesday, 07 September 2021
The salary of a Belgian tax resident relating to days performed in Luxembourg is generally taxable in Luxembourg according to the Belgium-Luxembourg double tax treaty. The days worked outside of…
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Luxembourg Newsflash: New administrative circular sets guidelines for the imposition of tax fines
Monday, 09 August 2021
The 2017 tax reform significantly strengthened the power of the Direct Tax Authorities to impose tax fines on taxpayers found in infringement of their tax obligations. In this scope, the…
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VAT and e-commerce: Belgium implements new rules on importer of record
Friday, 09 July 2021
Following the adoption of the law implementing the new e-commerce VAT rules in Belgium, a Royal Decree has been published on 29 June 2021, amending several earlier Royal Decrees on…
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VAT registration with a fiscal representative in Belgium: new guarantee rules will create more burdens for foreign taxpayers
Wednesday, 28 July 2021
A recently adopted amendment to Royal Decree nr. 31 will alter the guarantee requirements for a Belgian VAT registration of a foreign taxpayer with the appointment of a fiscal representative.…
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Asia is stepping up its tax game: faceless tax audits, major tax reforms and much more
Friday, 02 July 2021
The Asia-Pacific Tour of the Tiberghien World Tour brought to light a number of interesting developments in the innovative and changing tax landscape in Asia. Not only are Asian countries…
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Luxembourg tax authorities update their Circular on interest limitation rules for members of a consolidated group
Thursday, 01 July 2021
On June 2nd, 2021, the Luxembourg tax authorities reissued their Circular n°168bis/1 dated January 8th, 2021 on the interest limitation rules governed by article 168bis of Luxembourg Income Tax Law…
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International Tax update: Evolving towards more OECD-compliancy: the times are changing in the Middle East
Tuesday, 29 June 2021
The Middle Eastern leg of the Tiberghien world tour showed some interesting developments in tax legislation of this region. These (expected) changes will undoubtedly have a big impact on MNE’s…
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Can tax related and IT services benefit from the VAT exemption for the management of special investment funds? The European Court of Justice says yes.
Tuesday, 29 June 2021
The Court of Justice of the European Union (ECJ) ruled in the joined cases K (C-58/20) and DBKAG (C-59/20) that the management of tax related responsibilities and the supply of…
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International Tax update: Mutual tax agreements mitigating the impact of Covid-19 telework for internationally active employees extended until the end of 2021
Friday, 25 June 2021
UPDATE 28/09/2021 Due to the Covid-19 pandemic, most employees have worked from home for a large number of days from March 2020 onwards. As the taxation of salaries and the applicable…
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Teleworking due to COVID 19: Luxembourg mutual tax agreements with Belgium, France and Germany still in force.
Tuesday, 22 June 2021
UPDATE Teleworking due to COVID 19: Luxembourg mutual agreements with Germany, Belgium and France will remain in force until the end of 2021 As covered more into detail here, a…
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Taxation of (ex-)partners and children
Tuesday, 22 June 2021
Some points of attention for spouses, legal cohabitants and separated parents You are separated or in the process of separating and are wondering how you will be taxed and who…
Tiberghien Tax Law Manual
