Tiberghien - Lawyers

News

ECJ decides on Belgian “Fairness Tax” and French “Contribution Additionnelle”

18-05-2017 - The European Court of Justice decided that both the Belgian “Fairness Tax” and the French “Contribution Additionnelle” are – to a certain extent – incompatible with art. 4…

The broader scope of the Belgian VAT exemption for the management of special investment funds offers opportunities for private equity funds

23-06-2017 - In 2016, the Belgian VAT exemption for the management of investment funds changed following the introduction of new rules for the Belgian Real Estate Investment Trust (B-REIT). However,…

Two awards for WTS at ITR European Awards Ceremony

Tiberghien’s partner WTS was distinguished in two areas at this year’s International Tax Review (ITR) European Awards Ceremony, which took place on May 18 in London. WTS Global was honored…

Events

6 & 7 July 2017 | 09.00h - 16.15h | Brussels

Adults & Children in Postmodern Societies - International Family Law Conference

Speaker: Charlotte Declerck

Events

30 June 2017 | 09.00h - 17.30h | Munich, Germany

International Tax Conference "Growth and Taxes"

Speaker: Bernard Peeters

Tiberghien opens new office in Ghent

09-05-2017 - Tiberghien, the specialist tax law firm with over 80 lawyers and the largest tax practice in Belgium, has opened a new office in Ghent. The new location is…

CbCR: Luxembourg implements Directive (EU) 2016/881, what are the lessons at this stage?

26-04-2017 - The process in Luxembourg has been particularly fast, with the entry into force of the new mechanism in domestic law less than 12 months after the adoption of…

New Belgian exit tax rules

26-04-2017 - Belgium introduces a deferred payment regime for companies required to pay exit taxes on outbound cross-border relocation of assets, migration or restructuring in line with article 5 of…

Belgian register of ultimate beneficiaries (“UBO-register”) is approaching

26-04-2017 - Under Articles 73 to 75 of the draft Bill on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing…

The CJEU’s Wereldhave judgment: Dutch investment funds with “Fiscal Investment Institution” status do not fall within the Parent-Subsidiary Directive’s scope

26-04-2017 Facts Two Dutch companies, Wereldhave International and Wereldhave, respectively own 35% and 44% of the Belgian company, Wereldhave Belgium. Both Dutch companies have the “Fiscal Investment Institution” (“fiscale beleggingsinstelling”)…

Taxation of pensions paid by Belgian debtors to non-residents: change of rules

26-04-2017 Pensions subject to Belgian non-resident income tax The Belgian Income Tax Code provides, as a basic rule, that occupational pensions paid to non-resident individuals are subject to tax in…