Home>Tiberghien - Lawyers
News
BREAKING NEWS: Luxembourg and the United Kingdom have concluded a new tax treaty
Monday, 20 June 2022
A new tax treaty, which replaces the treaty currently in force, was signed on 7 June 2022 in London between the Luxembourg and UK governments (the “Treaty”).
News
International Tax Update: End of covid measures for cross-border workers on 30 June 2022
Tuesday, 14 June 2022
:: UPDATE 21/06/2022 :: Due to the COVID-19 pandemic, a lot of employees who used to work abroad have been forced to work from home. In order to mitigate the impact,…
News
International Tax Update: New social security agreement between Belgium and Morocco
Wednesday, 01 June 2022
Belgium and Morocco negotiated a new bilateral agreement on social security in 2014. After going through the ratification procedures in both countries, the agreement will enter into force on the…
News
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…
News
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…