News
LEGAL500 ranking: The 2025 edition
Tiberghien Lawyers receives another 'Tier 1' ranking for Tax in the 2025 edition of The Legal 500 EMEA. This is the 10th consecutive year that we have received recognition as…
News
The reform of the "VAT Chain" – (New) implementation delay
With the reform of the VAT chain, the legislator introduces a series of new compliance and procedural measures regarding VAT, which will have a notable impact on VAT taxpayers. The…
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Registration of Luxembourg national identification numbers (LNIN) with the RCSL: deadlines announced
As indicated in a previous newsflash, the Luxembourg Business Registers (the “LBR”) has, since 12 November 2024, implemented certain changes to the publication formalities with the Luxembourg Trade and Companies…
Publications
Chambers and Partners Family Law 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…
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Reversal of case law on tax deductibility of financing costs related to leveraged distributions?
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…
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Luxembourg implements the EU Mobility Directive: new regimes for corporate cross-border mobility
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…
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Luxembourg introduces amendment to interest deduction limitation rule (“IDLR”): positive impact on Luxembourg securitization vehicles
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…
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Luxembourg: tax authorities issue guidance on treatment current account positions between company and its shareholders
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…
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Arizona coalition agreement: Employee tax related measures
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.
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Government agreement: expected tax reforms
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,"…
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FASTER Directive published in Official Journal of the EU
On 10 January 2025, the council directive on faster and safer relief of excess withholding taxes (“FASTER”) was published in the official journal of the EU.
Publications
ICLG Family Law Belgium 2025
The digital version of the Belgian Q&A chapter of the 2025 edition of International Comparative Legal Guide (ICLG) – Family Law is available online. This 8th edition has been authored…
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Pillar 2 Newsflash – OECD publications on globe information return
Today the OECD provided 2 publications with respect to the GloBE Information Return (“GIR”), on the one hand guidance and clarifications on how to complete the GIR, and on the…
Publications
ICLG Private Client Laws and Regulations Belgium 2025
Griet Vanden Abeele, Alain Van Geel and Emilie Van Goidsenhoven have authored the Belgian Q&A chapter of the 2025 edition of International Comparative Legal Guide (ICLG) - Private Client Laws…
News
Four New Partners at Tiberghien
We are pleased to announce that Quentin Masure, Stein De Maeijer, Gilles Van Namen, and Ahmed El Jilali have been appointed as partners as of January 1, 2025. These internal…
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Luxembourg Tax Update: Vote of new tax measures and clarifications
On December 2024, the Luxembourg Parliament passed the Bill N°8388 (the ‘Bill’) introducing several new tax measures, including: An amendment and simplification of the minimum net wealth tax regime; A…
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VAT and Director fees : opportunities to reclaim undue VAT in Luxembourg
Almost a year after the ruling of the European Court of Justice (“ECJ”) in the case C-288/22 “TP”, a Circular has finally been published by the VAT authorities to clarify…
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European Court of Justice case opens up WHT reclaim possibilities for insurance companies
The European Court of Justice decided on November 7, 2024, that the levying of withholding taxes on dividends received by foreign insurance companies on their investments relating to unit-linked insurance…
News
Lexology Index 2024 ranks Tiberghien Lawyers
We are immensely pleased to announce that the Lexology Index (formerly known as Who’s Who Legal) rankings have recognized Gerd D Goyvaerts and Alain Van Geel as Thought Leaders in…
Publications
Legal 500 Family Law Comparative Guide 2024
Larissa Dewulf, Carolyn Vanthienen and Alexandra Goossens have written the section on Belgian family law in the 2024 edition of the Legal 500 Family Law Comparative Guide The purpose of…
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Luxembourg: upcoming changes regarding filing formalities with the Trade and Companies Register (RCSL) | Update March 2025
As of 12 November 2024, the Luxembourg Business Registers (the “LBR”) will implement a few changes to the filing formalities with the Luxembourg Trade and Companies Register (Registre de Commerce…
News
Pillar 2 prepayment system
The Belgian tax authorities (FPS Finance) announced that from 2 September 2024 multinational enterprises (MNE) and large domestic groups subject to the minimum tax for MNE groups and large domestic…
News
First Luxembourg Case Law on the Specific Anti-Abuse Rule of Parent-Subsidiary Directive
On 31 July 2024, the Luxembourg Administrative Court applied the specific anti-abuse rule of the Parent-Subsidiary Directive as transposed into the Luxembourg income tax law (PSD SAAR) for the first…
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Clarifications on the Luxembourg tax treatment of a dissolution without liquidation
Main takeaways: A Circular L.I.R. n°170/1, 170bis/1, I.C.C n°44, I.Fort. n°55 (“the Circular”) has been issued by the Luxembourg tax authorities on 19 July 2024 bringing some clarifications on the tax…
News
Tiberghien shortlisted for ITR Tax Law Firm & Indirect Tax Law Firm of the Year
We are proud to announce that we’ve been shortlisted for the 2024 ITR EMEA Tax Awards in two categories! We’re competing for the award of Tax Law Firm of the…
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Tiberghien Lawyers ranked 'Band 1' in Private Wealth Law by Chambers
We are extremely proud to announce that Tiberghien Lawyers have been awarded a 'Band 1' ranking in Private Wealth Law by Chambers for the ninth time in a row! Alain…
News
FASTER initiative – New amendments by the EU Council
On 14 May 2024, the EU Council reached a political agreement on an amended proposal of the Directive on Faster and Safer Relief of Excess Withholding Taxes (FASTER Directive). The…
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Belgium mandating B2B e-invoicing from 1 January 2026
Many other European and non-European countries preceded Belgium on the e-invoicing topic. This, together with the EU Commission proposal “VAT in the Digital Age” (click here), pushed Belgium to also introduce…
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Pillar 2 in Belgium - action required before 13 July 2024
The Belgian Pillar 2 transposition law was recently amended, in part to incorporate the most recent additional OECD Commentary. This law also provides that “Pillar 2 groups” will (have to)…
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Luxembourg draft law published 23 May 2024 contains a series of tax measures and clarifications
Main takeaways: On 23 May 2024, the Minister of Finance submitted a draft law No. 8388 with the Luxembourg Parliament (the “Draft Law”) proposing several new tax measures, mainly: Amendment…
News
Key Figures in Belgian Estate and Income Tax 2024
The Belgian Estate and Income tax is characterised by continuous changes and the differences between the three regions are becoming more and more pronounced. We would like to help you…
Events
Partner Stijn Vastmans will be speaking at ITR Indirect Tax Forum in London on 21 May 2024
Publications
Special income tax regimes for sportspersons and income from the exploitation of image rights Belgium
Daan Buylaert and Mona Vera published the article "Belgium: Special income tax regimes for sportspersons and income from the exploitation of image rights" in the March 2024 edition of Sports…
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2024 transfer pricing audit wave
The Belgian tax authorities recently initiated the 2024 transfer pricing audit wave, starting with a questionnaire and a pre-audit meeting.
News
Tiberghien Lawyers ranked 'Tier 1' in LEGAL500 for Tax
We are extremely proud to announce that Tiberghien Lawyers have been awarded a 'Tier 1' ranking for tax by Legal500 - 2024 edition, that makes 9 times in a row…
Publications
Chambers and Partners Family Law Global Practice Guide 2024
Larissa Dewulf, Carolyn Vanthienen and Alexandra Goossens contributed to the 2024 edition of Chambers and Partners Family Law Global Practice Guide. This global law guide is offering comparative analysis from top-ranked…
News
The UK Spring Budget 2024: Replacement of the “non-dom” tax status (RND) by a new four-year foreign income and gains (FIG) regime as of 6 April 2025 – impact on Income Tax, Inheritance Tax (IHT) and trusts
The UK recently announced important tax reforms in its Spring Budget 2024. The proposed changes are relevant for individuals who are resident but not domiciled in the UK (so-called “non-doms”…
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Rules on allocation of taxing rights on immigration and emigration of individuals under the new Belgian - Dutch Double Tax Treaty: main changes
In an earlier article in this series, we already discussed the planned changes in terms of moveable income. Whilst the changes may seem relatively limited at first glance, Dutch residents…
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Navigating the Nuances: The Administrative Court's Interpretation of Loan vs. Equity Characteristics
On 23 November 2023, in case number 48125C, the Luxembourg Administrative Court overruled a decision rendered by the Administrative Tribunal on 23 September 2022.
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Tiberghien moves to Tweetorenwijk in Hasselt
We are proud to announce our new location in the heart of Hasselt. This move represents a significant strengthening of our presence in the region.
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New Belgium-Netherlands double tax treaty - Permanent establishment provisions amended in line with MLI
The new double tax treaty between Belgium and the Netherlands will introduce significant changes compared to the current Article 5 on permanent establishments. Due to the positions of Belgium and…
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(Shareholders of) corporate groups: beware of new CFC and cayman tax rules
The Belgian legislator adopted new legislation on December 22, 2023, significantly modifying two sets of rules: (i) the CFC rules (“Controlled Foreign Corporation rules”) applicable to Belgian corporate taxpayers and…
Publications
The International Comparative Legal Guide - Private Client 2024
The latest edition of the International Comparative Legal Guide – Private Client has just been published! Tiberghien Lawyers Alain Van Geel, Griet Vanden Abeele and Emilie Van Goidsenhoven contributed to…
News
Withholding tax on Dividends, Interests and Royalties under the new Belgian - Dutch double tax treaty - Main changes
The withholding tax jurisdiction of the source state is limited to 15% for dividends, as before. Withholding tax may (no longer) be withheld when dividends are paid by subsidiaries to parent companies…
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European Court of Justice ruling: end of the application of VAT on director fees in Luxembourg
On December 21, 2023, the European Court of Justice (“ECJ”) issued its long-awaited ruling in the case C288/22 “TP” on the VAT treatment of director fees. From a Luxembourg VAT…
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CAYMAN TAX 2.1 – sharpened teeth or mere dentures? A first update based on the draft bill as finally submitted to parliament.
PREFACE : This newsletter is only a first brief look at yet another very complex draft of cayman tax adjustment. Further analysis is recommended. This is an update of the…
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Luxembourg minimum net wealth tax provisions declared partly unconstitutional
Main takeaways On 10 November 2023, the Luxembourg Constitutional Court ruled that certain provisions of the Luxembourg minimum net wealth tax were contrary to constitutional principle of equality. Pending a…
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CAYMAN TAX 2.1 – sharpened teeth or mere dentures?
The draft bill approved at the Council of Ministers meeting on Friday, Oct. 27, 2023, proposes a whole number of changes to the cayman tax to ensure - in its…
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Two new partners join the ranks
Tiberghien is known for its long and rich tradition and is determined to continue its successful path forward. The firm is therefore constantly looking ahead, scanning opportunities for future investments…
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BEFIT, towards a common corporate tax framework in the EU ?
BEFIT stands for “Business in Europe: Framework for Income Taxation” and is the object of a draft EU directive proposed by the European Commission on 12 September 2023 (the “Draft…
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BREAKING NEWS: The new tax treaty between Luxembourg and the United Kingdom enters into force
On 4 October 2023, the law of 18 September 2023 was officially published in the Memorial (the Luxembourg official gazette), so that the new tax treaty between Luxembourg and the…
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Cayman tax remains applicable under new Dutch-Belgian double taxation treaty
The interaction of the Belgian cayman tax with the various double taxation treaties concluded by Belgium has been the subject of discussion in practice for several years. The question now…
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Accounting reform in Luxembourg - Draft law submitted to parliament
Luxembourg government launched the first step of a reform of the Luxembourg accounting legal framework. The main objective is to consolidate into one single law the Luxembourg accounting rules currently…
