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News
New developments in cross border working between Luxembourg and Belgium
Monday, 15 October 2018
Will there be soon an update of the mutual agreement (accord amiable) of 16 March 2015 to the Belgium - Luxembourg Tax Treaty?
News
Equity granted by a foreign parent company: recent developments
Friday, 12 October 2018
The Belgian government is contemplating to introduce a more general reporting and tax withholding obligation for Belgian companies/subsidiaries when benefits (such as free shares or shares at reduced price) are…
News
France 2018 - “Année Blanche” ?
Thursday, 11 October 2018
Currently, French income tax is generally collected in the year after the income has been earned after the filing of a tax return.
Publications
The Ne Bis in Idem Rule: Do the EUCJ and the ECtHR Follow the Same Track?
Tuesday, 09 October 2018
On 20 March 2018 the Grand Chamber of the EUCJ delivered three rulings on the extent to which the principle of ne bis in idem permits Member States from imposing…
News
PRESS RELEASE - WTS Global opens US desk in New York and San Francisco
Thursday, 06 September 2018
WTS Global opens US desk in New York and San Francisco to further strengthen its footprint in North America.
News
Luxembourg UBO register accessible to all !
Tuesday, 04 September 2018
On 10 July 2018, government amendments were proposed to the draft bill introducing the UBO register in Luxembourg (the “Register”). These amendments are in line with the provisions of Directive…
News
Luxembourg issues a circular on cryptocurrencies
Thursday, 23 August 2018
On July 26, 2018 the Luxembourg tax authorities issued Circular L.I.R. n°14/5 - 99/3 - 99bis/3 on the Luxembourg tax treatment of transactions involving cryptocurrencies (the “Circular”).The main aspects of…
News
Luxembourg VAT Grouping – Luxembourg government publishes its final law
Monday, 13 August 2018
For prior coverage after the introduction of the bill of law dated 16 April 2018 (the “Bill”), we refer to our newsletter of 3 May 2018. As indicated in our…
News
VAT and immovable rent: what to know about the final draft law!
Wednesday, 08 August 2018
In March 2018, the Belgian government reached a final agreement on the introduction of an optional system for VAT and immovable rent. At that time, the main characteristics of the…
News
VAT deduction and active holdings: EU case law widens the scope
Wednesday, 18 July 2018
On July 5, 2018 the Court of Justice of the European Union delivered a new and welcome judgment about input VAT recovery by holding companies (ECJ, Marle Participations SARL, C-320/17,…
News
Luxembourg draft law to implement the Anti-Tax Avoidance Directive (ATAD)
Wednesday, 18 July 2018
On June 19th, 2018 was released the draft law (the “Draft Law”) implementing, among other provisions inspired by BEPS, the EU Anti-Tax Avoidance Directive (“ATAD” or the “Directive”). ATAD was…
Tiberghien Tax Law Manual
