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International Tax Update : Tax treaties with China and Hong Kong to be covered by the MLI

Monday, 30 May 2022
On 25 May 2022, China has deposited its instrument of ratification for the MLI with the OECD. This means that this treaty will enter into force as of 1 September…
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International Tax Update: A proposal for a Directive on debt-equity bias reduction allowance (DEBRA)

Wednesday, 25 May 2022
On 11 May 2022, the European Commission published a proposal for a Directive providing for a debt-equity bias reduction allowance (‘DEBRA’). This directive is part of the Commission’s proposed measures…
News

Luxembourg treaty exemption for the Annual Tax on Securities Accounts at risk?

Tuesday, 24 May 2022
The Annual Tax on Securities Accounts (hereafter: "ATSA") is applicable (among other things) to securities accounts held in Belgium, even if they are held by non-Belgian residents/account holder. Both the…
News

Will you file your first Belgian non-resident income tax return? Do not forget to register before 1 June 2022!

Tuesday, 10 May 2022
Individuals collecting income in Belgium and who qualify as Belgian tax non-residents, are in principle required to file a Belgian non-resident income tax return. Every single Belgian non-resident must fill…
News

BREAKING: circular letter regarding expatriate tax regime has been published

Monday, 09 May 2022
Circular letter published Last week Friday, the Belgian tax administration published a circular letter regarding the reformed expat tax regime for incoming executives and researchers. This extensive letter aims to…
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Key Figures in Belgian Estate and Income Tax 2022

Wednesday, 04 May 2022
The continuing changes in Belgian Estate and Income tax, together with the growing discrepancies between the three Belgian regions, are generating a tangle of regulations that are sometimes hard to…
News

Key Figures in Belgian Estate and Income Tax 2023

Tuesday, 09 May 2023
The continuing changes in Belgian Estate and Income tax, together with the growing discrepancies between the three Belgian regions, are generating a tangle of regulations that are sometimes hard to…
News

115 account contributions and Luxembourg parent-subsidiary regime

Wednesday, 04 May 2022
Highlights On 31 March 2022, the Luxembourg Administrative Court of Appeal rendered a decision considering that 115 accounts contributions are not to be included in the acquisition price of the…
News

Belgian reporting (tax) obligations for platform operators in anticipation of DAC 7 seem safe from an EU perspective

Wednesday, 04 May 2022
In our newsflash of 2 February 2021 (click here) we informed you that Belgium had anticipated the DAC 7 regulation and had already de facto transposed it into domestic law.…
News

International Tax Update: (When) Will transfer pricing in Brazil be more aligned with OECD standards?

Monday, 02 May 2022
On 12 April 2022, the OECD and the Brazilian tax authority (Brazil's Receita Federal (‘RFB’)) met in view of a proposed new transfer pricing system, which would be more aligned…
News

Legal cohabitants: Can your ex-partner claim maintenance?

Thursday, 14 April 2022
No maintenance expressly stipulated in the law for legal cohabitants In a judgment of 14 March 2017, the Antwerp Court of Appeal awarded a personal maintenance claim to an ex-partner…
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