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News
Further clarifications on the exemption introduced for bonuses granted to employees
Tuesday, 23 February 2021
The 2021 budget law dated 19 December 2020 (the “Law”) added a §13a to article 115 of the Luxembourg Income Tax Law (“LITL”). This measure introduces a new tax regime…
News
Constitutional Court questions the application of the cayman tax to trusts
Monday, 15 February 2021
Previously, in its judgment of 11 March 2020 (A.R. no. 2018/4033/A unpublished)1, the Brussels court of first instance approved an agreement between the Belgium-resident founder of a Canadian trust and…
News
Draft bill to deny the deduction of interest and royalty payments to blacklisted countries as of 1 March 2021 has been passed.
Thursday, 04 February 2021
The draft bill published on 30 March 2020 and introducing measures to deny the tax deduction of interest and royalty due to affiliated parties established in a blacklisted jurisdiction has…
News
FIDAL joins WTS Global in France
Thursday, 04 February 2021
Tiberghien is pleased to announce a new development within the WTS Global network: since January 2021, the leading French law firm, FIDAL, has joined WTS Global. (read press release) This…
Publications
Real Estate Guide 2020
Wednesday, 03 February 2021
The WTS Global experts are happy to present to you the fifth edition of the Real Estate Investment Guide. As usual, the guide provides you with a comprehensive overview of…
News
Belgium anticipates DAC 7: New Belgian reporting obligations for digital platforms facilitating the provision of services
Tuesday, 02 February 2021
General Digital ‘collaboration’ platforms that connect suppliers of services to their customers are subject to new reporting obligations. These were introduced because many service providers (including Airbnb providers) allegedly do…
News
A Circular on interest limitation rules has been issued by the Luxembourg tax authorities
Wednesday, 20 January 2021
A new circular LIR 168bis/1 (the “Circular”), dated 8 January 2021, was published by the Luxembourg tax authorities on 8 January 2021. This Circular aims to clarify the interpretation and…
Publications
International Comparative Legal Guide - Private Client Laws and Regulations 2021
Friday, 15 January 2021
The International Comparative Legal Guide - Private Client covers common issues in private client laws – including pre-entry tax planning, connection factors, taxation issues on inward investment, succession planning, trusts…
Tiberghien Tax Law Manual
