Publications
Income Taxation of Trusts in Belgium
Trusts do not exist under Belgian civil law. However, trusts governed by foreign law are generally analyzed by applying conflict of law rules. As a result, Belgium will generally recognize…
Events
8 February 2017 | 16.30h - 18.30h | London
Seminar STEP: 'Global and European Crossroads : Dutch and Belgian Cross-Border Estate Planning'
Speaker: Alain Van Geel
Publications
The Impact of European Union Law on the Interaction of Members States’ Sovereign Powers in the Policy Fields of Social Protection and Personal Income Tax Benefits
News
Luxembourg introduces new rules applicable to intra-group financing companies
1. Introduction The Luxembourg direct tax authorities issued on 27 December 2016 new guidelines by means of the issuance of Circular L.I.R. no. 56/1 – 56bis/1 (hereinafter the “Circular”) which…
News
Commission proposes new measures to modernize VAT for cross-border B2C e-commerce
On 1 December 2016, the European Commission has proposed various legislative changes to improve the current VAT rules on e-commerce1.
News
Advocate General ECJ: Fairness Tax contrary to art. 4 Parent-Subsidiary Directive
In a case pending before the European Court of Justice, the Court has been asked to determine whether the Belgian “Fairness Tax” is compatible with the freedom of establishment and…
News
The new Belgian REIF - Ready for 'take-off'
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…
News
Does the finance structure of your real estate investments need to be reviewed?
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…
Events
7 December 2016 | 09.00h - 11.00h | University of Antwerp
Morning lectures - Domestic anti-abuse rules and treaty override
Speaker: Anne Van de Vijver en Koen Morbée
Events
6-7 March 2017 | Claridge's Hotel, London, England
22nd Annual IBA International Wealth Transfer Practice Conference
Speaker: Gerd D Goyvaerts
Legal sources commend Tiberghien for its excellent array of tax lawyers.
Chambers HNW, 2020
