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News
The CJEU’s Wereldhave judgment: Dutch investment funds with “Fiscal Investment Institution” status do not fall within the Parent-Subsidiary Directive’s scope
Wednesday, 26 April 2017
26-04-2017 Facts Two Dutch companies, Wereldhave International and Wereldhave, respectively own 35% and 44% of the Belgian company, Wereldhave Belgium. Both Dutch companies have the “Fiscal Investment Institution” (“fiscale beleggingsinstelling”)…
News
Taxation of pensions paid by Belgian debtors to non-residents: change of rules
Wednesday, 26 April 2017
26-04-2017 Pensions subject to Belgian non-resident income tax The Belgian Income Tax Code provides, as a basic rule, that occupational pensions paid to non-resident individuals are subject to tax in…
News
Belgium introduces exit tax rules as it implements ATAD
Thursday, 06 April 2017
06-04-2017 - Belgium introduces a deferred payment regime for companies required to pay exit taxes on the cross-border relocation of assets, migration or restructuring in line with the EU Anti-Tax…
News
Tiberghien’s continued growth
Tuesday, 04 April 2017
03-04-17 In recent years, tax law firm Tiberghien has seen tremendous growth. Now, in addition to this organic growth, the tax lawyers of the law firm Dauginet, will be joining…
Publications
International double taxation in the European Union: comparative guidelines from Switzerland and the United States
Monday, 27 March 2017
27-03-2017 - The Court of Justice of the European Union (CJEU) ruled on several occasions that, while international double taxation may hinder the fundamental freedoms guaranteed by European Union (EU)…
News
New Belgian Innovation Profits Deduction (“IPD”)
Tuesday, 14 March 2017
2017-03-14 - After the abolition of the patent income deduction, the Belgian government announced on 2 December 2016 a new tax deduction for innovation profits. In line with the OECD’s recommendations…
News
VAT advance payments for quarterly VAT returns abolished from 1 April 2017
Monday, 27 February 2017
On 23 February 2017 a royal decree was published in the Belgian Official Gazette that abolishes the obligation for VAT taxable persons submitting quarterly VAT returns to make advance payments.…
