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News
Reversal of case law on tax deductibility of financing costs related to leveraged distributions?
Monday, 03 March 2025
In two recent cases, the Court of Appeal of Ghent confirmed the tax deductibility of interest due on loans taken out in the context of a capital reduction or dividend…
Publications
Chambers and Partners Family Law 2025
Monday, 03 March 2025
In the 2025 edition of Chambers & Partners Family Law guide, Larissa Dewulf, Carolyn Vanthienen and Alexandra Goossens authored the ‘Belgian Family Law & Practice’ section. This global law guide is offering…
News
Luxembourg implements the EU Mobility Directive: new regimes for corporate cross-border mobility
Friday, 28 February 2025
More than two years after the deadline for the transposition [1] of Directive (EU) 2019/2121 of 27 November 2019 amending Directive (EU) 2017/1132 [2] as regards cross-border conversions, mergers and…
News
Luxembourg introduces amendment to interest deduction limitation rule (“IDLR”): positive impact on Luxembourg securitization vehicles
Wednesday, 26 February 2025
As from 1 January 2019, as part of the implementation of the EU measures covered in (the 1st) anti-tax avoidance directive dated 12 July 2016, Luxembourg has introduced article 168bis…
News
Luxembourg: tax authorities issue guidance on treatment current account positions between company and its shareholders
Tuesday, 25 February 2025
On January 29, 2025, the Luxembourg tax authorities (“LTA”) published the new Circular letter L.I.R. n°167/1, replacing its long-standing predecessor, which had been in effect for over 25 years. This…
News
Arizona coalition agreement: Employee tax related measures
Monday, 03 February 2025
The Belgian federal coalition agreement includes multiple tax measures. The overview below summarizes the main announced changes regarding compensation and benefits, wage withholding tax, employee international mobility and pensions.
News
Government agreement: expected tax reforms
Monday, 03 February 2025
With the start of the Arizona government, several tax reforms that were already in the pipeline have been clarified. These include, among other things, the introduction of a "solidarity contribution,"…
