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VAT exemptions for logistics services and (sea)port activities: watch out for the VAT officer!

A recent VAT administrative circular letter, implementing EU VAT case law, has tightened the conditions for applying the VAT exemption for services in connection with the export of goods out…
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International Tax Update: Important changes to the Belgian special taxation regime for foreign executives

The Belgian government agreed in the recent budgetary agreement on important changes for foreign executives falling under the special taxation regime.
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International Tax Update: Public Country-by-Country Reporting takes last hurdle in legislation process

On 11 November 2021, the European Parliament approved the implementation of what is commonly referred to as the public country-by-country reporting (CbCR) Directive.1 This formal approval of the European Parliament came…
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Breaking news : Belgium and France signed a new Double Tax Convention

On 9 November 2021, after long discussions and negotiations, France and Belgium signed a new Double Tax Convention (‘DTC’). Once the ratification process will be completed in both countries, this…
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International Tax Update: Digital Service Tax: Dead and done with?

On 8 October 2021, the already historical agreement about Pillars I and II was reached between 136 member jurisdictions of the OECD/G20 Inclusive Framework. A part of the overall agreement…
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International Tax Update: Recent tax developments in Germany

German Real Estate Transfer Tax Rules for share deals As in Belgium, German Real Estate Transfer Tax (“RETT”) is triggered by the notarization of a direct real estate purchase. The…
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Belgian Annual Tax on Securities Accounts challenged before Constitutional Court: annulment appeal is no suspension

With its Law of February 17, 2021, Belgium introduced a new annual tax on securities accounts (hereafter: “ATSA”), which has replaced the previously annulled tax on securities accounts that the…
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International Tax update: Excess profit rulings: Victory for the European Commission?

On 16 September 2021, the Court of Justice of the European Union dealt for the first time with the Belgian excess profit rulings. The Court ruled (in contrast to the…
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International Tax update: Belgian Transfer Pricing Court Case

In a recently published decision dd. 8 June 2021 of the Court of Appeal of Ghent relating to transfer pricing (nr. 2016/AR/455), the Court decided in favor of the taxpayer.…
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International Tax update: The Belgium - Luxembourg 24 day-rule becomes the 34 day-rule

The salary of a Belgian tax resident relating to days performed in Luxembourg is generally taxable in Luxembourg according to the Belgium-Luxembourg double tax treaty. The days worked outside of…
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Luxembourg Newsflash: New administrative circular sets guidelines for the imposition of tax fines

The 2017 tax reform significantly strengthened the power of the Direct Tax Authorities to impose tax fines on taxpayers found in infringement of their tax obligations. In this scope, the…
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VAT registration with a fiscal representative in Belgium: new guarantee rules will create more burdens for foreign taxpayers

A recently adopted amendment to Royal Decree nr. 31 will alter the guarantee requirements for a Belgian VAT registration of a foreign taxpayer with the appointment of a fiscal representative.…
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VAT and e-commerce: Belgium implements new rules on importer of record

Following the adoption of the law implementing the new e-commerce VAT rules in Belgium, a Royal Decree has been published on 29 June 2021, amending several earlier Royal Decrees on…
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Asia is stepping up its tax game: faceless tax audits, major tax reforms and much more

The Asia-Pacific Tour of the Tiberghien World Tour brought to light a number of interesting developments in the innovative and changing tax landscape in Asia. Not only are Asian countries…
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Luxembourg tax authorities update their Circular on interest limitation rules for members of a consolidated group

On June 2nd, 2021, the Luxembourg tax authorities reissued their Circular n°168bis/1 dated January 8th, 2021 on the interest limitation rules governed by article 168bis of Luxembourg Income Tax Law…
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International Tax update: Evolving towards more OECD-compliancy: the times are changing in the Middle East

The Middle Eastern leg of the Tiberghien world tour showed some interesting developments in tax legislation of this region. These (expected) changes will undoubtedly have a big impact on MNE’s…
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Can tax related and IT services benefit from the VAT exemption for the management of special investment funds? The European Court of Justice says yes.

The Court of Justice of the European Union (ECJ) ruled in the joined cases K (C-58/20) and DBKAG (C-59/20) that the management of tax related responsibilities and the supply of…
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International Tax update: Mutual tax agreements mitigating the impact of Covid-19 telework for internationally active employees extended until the end of 2021

UPDATE 28/09/2021 Due to the Covid-19 pandemic, most employees have worked from home for a large number of days from March 2020 onwards. As the taxation of salaries and the applicable…
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Teleworking due to COVID 19: Luxembourg mutual tax agreements with Belgium, France and Germany still in force.

UPDATE Teleworking due to COVID 19: Luxembourg mutual agreements with Germany, Belgium and France will remain in force until the end of 2021 As covered more into detail here, a…
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Taxation of (ex-)partners and children

Some points of attention for spouses, legal cohabitants and separated parents You are separated or in the process of separating and are wondering how you will be taxed and who…
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International Tax update: EU Agreement with regard to Public country-by-country reporting for certain undertakings

On 1 June 2021 the EU Council negotiators and the negotiation team of the European Parliament reached a provisional political agreement on a proposed directive on the disclosure of income tax…
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International Tax update: Biden’s Green Book and the Old Continent

Last week the US Treasury Department released the long-awaited “Green Book”, explaining the tax proposals of the Biden Administration. The final version is shorter and less detailed than expected. Nevertheless,…
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International Tax update: The ECJ further defines the notion of a VAT fixed establishment

The Court of Justice of the European Union (ECJ) ruled in the Titanium case (C‑931/19) that own staff is required for a (sales) VAT fixed establishment (FE) to be present…
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Tax Treaty Making in Belgium. Well regulated?

The fact that Belgium has a wide network of double taxation conventions (‘tax treaties’) is positive for the Belgian economy and Belgian taxpayers. Each new tax treaty is welcomed. But…
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Tiberghien colleague Rik Smet receives honorable mention for prestigious award

In June last year our colleague Rik Smet successfully defended his doctoral thesis on tax treaty making in federations.
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International Tax update: Tiberghien World Tour PART I - AMERICAS

Last week, on 27 May 2021, we organized the first of four free interactive web events of our Tiberghien World Tour 2021. In these events, local experts of our WTS…
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International Tax update: European Commission’s view on business taxation in the 21th century

On May 18, 2021, the European Commission announced its vision on “Business Taxation for the 21st century”. It did so by means of a Communication to the European Parliament and…
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EU General Court judgements: Engie received illegal state aid, Amazon did not

On 12 May 2021, the EU General Court delivered two judgements relating to appeals made against the EU Commission’s decisions taken back in 2017 and 2018. In these decisions, the…
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International Tax update: Unexpected tax exposure for companies due to home office abroad?

As a result of the COVID-19 crisis, many cross-border workers are working from their home office, which is not necessarily located in the same country as their employer’ office. Also…
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New e-commerce VAT rules as from 1 July 2021: Watch out for double taxation on e-sales of imported goods with a value exceeding € 150

As from 1 July 2021, the e-commerce VAT package enters into force. As a result, online sales to private individuals will generally be subject to VAT in the EU Member…
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