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New EU Directive on VAT and vouchers
Tuesday, 12 July 2016
On 27 June 2016, the EU Council adopted a directive on transactions involving vouchers by harmonising national VAT rules in this area. The directive was adopted without discussion.
News
Redrafting VAT exemption for cost-sharing associations - action required
Tuesday, 12 July 2016
Belgian VAT law provides a specific exemption for cost-sharing associations, enabling groups of entities that have VAT exempt or out of scope activities to recharge costs without VAT. This VAT…
News
VAT on online gambling services postponed till August
Tuesday, 12 July 2016
In a previous article, we explained in detail the new VAT rules on e-gambling services. These services, which currently benefit from a specific VAT exemption for gambling services, will become…
News
Upcoming developments: a new Belgian real estate investment fund and the liberalisation of the existing SIR/GVV regime
Tuesday, 28 June 2016
The Belgian Federal government has recently announced new measures to make the Belgian real estate market more attractive to foreign investors. In particular, the creation of a new type of…
News
Should trustees worry about potential liabilities under Belgian Cayman Tax?
Monday, 27 June 2016
Trustees must consider the reporting obligations of Belgium resident settlors and beneficiaries under the so-called Cayman-tax. These obligations include providing adequate and timely information as well as documentation about the…
News
EU Regulation 883/2004 on social security applied to company directors working across borders in Europe
Monday, 27 June 2016
An interesting brochure is now available on the social security status in many European jurisdictions of company directors who are working across borders.
News
Impact of the new customs rules on the VAT exemption for export
Monday, 27 June 2016
Since 1 May 2016, the Union Customs Code (the UCC) has entered into force in the European Union. The UCC modernises customs law and serves as the new framework regulation…
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Belgium’s imminent statutory transfer pricing documentation requirements
Tuesday, 14 June 2016
On 6 June 2016, a new law1 was proposed in the Belgian Federal Parliament’s Chamber of Representatives to introduce, amongst other items, a statutory transfer pricing documentation requirement for certain undertakings…
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