Advocaten / Avocats / Lawyers

News

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…
News

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…
News

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…
News

International Tax update: Mutual tax agreements mitigating the impact of Covid-19 telework for internationally active employees extended until September 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 social security…
News

International Tax update: Teleworking due to COVID 19: Luxembourg mutual tax agreements with Belgium, France and Germany still in force.

Since the start of the Covid-19 crisis, teleworking has been largely used as a measure to curb the spread of the virus, becoming even a requirement for all workers able…
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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,…
News

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.
News

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…
News

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…
News

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…
News

The CSSF has published a circular on teleworking for supervised entities in a non-pandemic situation

On 9 April 2021, the Luxembourg's financial sector supervisory authority (Commission de Surveillance du Secteur Financier - "CSSF") published CSSF Circular 21/769 on “Governance and security requirements for Supervised Entities…
Events
17 June 2021 | 9 a.m. - 1 p.m. | HOPIN platform

Tiberghien World Tour: Asia-Pacific (web event)

Speaker: Koen Morbée, Andy Neuteleers, Stijn Vastmans, Jurgen Gevers
Events
10 June 2021 | 10 a.m. - 2 p.m. | HOPIN platform

Tiberghien World Tour: Middle East & Africa (web event)

Speaker: Koen Morbée, Andy Neuteleers, Stijn Vastmans, Tine Slaedts
Events
27 May 2021 | 4 p.m. - 8 p.m. | HOPIN platform

Tiberghien World Tour: Americas (web event)

Speaker: Koen Morbée, Robin Minjauw, Andy Neuteleers, Rik Smet
News

Tiberghien International Tax update: Wake-up call: European Parliament demands EU to take appropriate action in taxing the digital economy

On April 29th the European Parliament (“EP”) adopted its resolution “on digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax”. The EP again reiterates…
News

Tiberghien International Tax update: New withholding tax rules on UK sourced interest and royalty payments as from 1 June 2021

With the expiry of the Brexit transition period as of 1 January 2021, the United Kingdom is no longer bound by EU law, including the Interest and Royalties Directive (hereafter…
News

An active UN adopts new UN model treaty provision regarding income from automated digital services

The UN has recently been very active in the area of taxation. On 20 April, the UN Committee of Experts on International Cooperation in Tax Matters agreed to adopting a…
News

Key Figures in Belgian Estate and Income Tax 2021

The continuing changes in Belgian Estate and Income tax, together with the growing discrepancies between the three Belgian regions, are generating a tangle of regulations that are sometimes hard to…
News

Are tax authorities allowed to exclude persons from forming a VAT group? The European Court of Justice enlightens us again

Decision of the Court On April 15, 2021, the European Court of Justice issued its ruling in the case C-868/19 “M-GmbH” on the scope of the VAT group provisions. In…
News

Luxembourg clarifies financial assistance rules for private limited liability companies (SARL)

Draft bill N°7791, submitted to the Luxembourg Parliament (Chambre des Députés) on 16 March 2020, proposes to amend article 1500-7 of the law of 10 August 1915 on commercial companies,…
News

The Belgium / Luxembourg 24 day-rule: update

Belgian tax resident working in Luxembourg If a Belgian tax resident works in Luxembourg, the question arises where the Luxembourgish salary is taxable. This may be relevant considering the lower…
News

The OECD’s Discussion draft on changing the Commentary on Article 9 (and others)

Article 9 of the OECD Model Tax Convention deals with the (distribution of) taxation (rights in respect) of transactions between associated enterprises. The OECD now proposes changes to the Commentary…
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