Tiberghien - Lawyers

News

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…

Belgium introduces exit tax rules as it implements ATAD

06-04-2017 - Belgium introduces a deferred payment regime for companies required to pay exit taxes on the cross-border relocation of assets, migration or restructuring in line with the EU Anti-Tax…

Tiberghien’s continued growth

03-04-12 In recent years, tax law firm Tiberghien has seen tremendous growth. Now, in addition to this organic growth, the tax lawyers of the law firm Dauginet, will be joining…

International double taxation in the European Union: comparative guidelines from Switzerland and the United States

27-03-2017 - The Court of Justice of the European Union (CJEU) ruled on several occasions that, while international double taxation may hinder the fundamental freedoms guaranteed by European Union (EU)…

New Belgian Innovation Profits Deduction (“IPD”)

2017-03-14 - After the abolition of the patent income deduction, the Belgian government announced on 2 December 2016 a new tax deduction for innovation profits. In line with the OECD’s recommendations…

Events

30 March 2017 | 09.00h - 17.15h | Düsseldorf

Indirect Tax Forum 2017

Speaker: Stijn Vastmans

VAT advance payments for quarterly VAT returns abolished from 1 April 2017

On 23 February 2017 a royal decree was published in the Belgian Official Gazette that abolishes the obligation for VAT taxable persons submitting quarterly VAT returns to make advance payments.…

T/A economics: Painting a new story...

... as the BeNeLux alternative for transfer pricing and valuation services, yet with a distinct approach. T/A economics is proud to announce its launch. T/A economics is a joint venture between…