News
VAT on making cars available to employees: a headache ahead for cross border employers?
On February 11, 2021, the Luxembourg VAT authorities issued a circular with respect to the treatment applicable to making cars available to employees. The Circular offers clarifications upon the judgment…News
Further clarifications on the exemption introduced for bonuses granted to employees
The 2021 budget law dated 19 December 2020 (the “Law”) added a §13a to article 115 of the Luxembourg Income Tax Law (“LITL”). This measure introduces a new tax regime…News
Constitutional Court questions the application of the cayman tax to trusts
Previously, in its judgment of 11 March 2020 (A.R. no. 2018/4033/A unpublished)1, the Brussels court of first instance approved an agreement between the Belgium-resident founder of a Canadian trust and…News
Draft bill to deny the deduction of interest and royalty payments to blacklisted countries as of 1 March 2021 has been passed.
The draft bill published on 30 March 2020 and introducing measures to deny the tax deduction of interest and royalty due to affiliated parties established in a blacklisted jurisdiction has…News
FIDAL joins WTS Global in France
Tiberghien is pleased to announce a new development within the WTS Global network: since January 2021, the leading French law firm, FIDAL, has joined WTS Global. (read press release) This…Publications
Real Estate Guide 2020
The WTS Global experts are happy to present to you the fifth edition of the Real Estate Investment Guide. As usual, the guide provides you with a comprehensive overview of…Info COVID-19
What about import duties for the supply of medical devices?
In the light of decision 2020/491, the European Commission provides, next to the (temporarily) exemption of VAT for certain medical devices, an exemption of import duties that normally apply for…News
Belgium anticipates DAC 7: New Belgian reporting obligations for digital platforms facilitating the provision of services
General Digital ‘collaboration’ platforms that connect suppliers of services to their customers are subject to new reporting obligations. These were introduced because many service providers (including Airbnb providers) allegedly do…News
A Circular on interest limitation rules has been issued by the Luxembourg tax authorities
A new circular LIR 168bis/1 (the “Circular”), dated 8 January 2021, was published by the Luxembourg tax authorities on 8 January 2021. This Circular aims to clarify the interpretation and…Publications
International Comparative Legal Guide - Private Client Laws and Regulations 2021
The International Comparative Legal Guide - Private Client covers common issues in private client laws – including pre-entry tax planning, connection factors, taxation issues on inward investment, succession planning, trusts…Publications
Tiberghien comments on the OECD Blueprints on Pillar One and Pillar Two
Commenting on the OECD 'Blueprints' published on Monday 12 October, Koen Morbée, partner at Tiberghien Lawyers, and Andy Neuteleers, partner at Tiberghien Economics, urged the OECD Centre for Tax Policy…News
HR tax & transfer pricing: an unexpected journey
Tiberghien and Tiberghien economics work together on HR tax and transfer pricing, which are two distinct fiscally- and economically-inspired disciplines that have more interaction than is often realised at first…News
A new chapter in the UBO register saga: the Royal Decree of 23 September 2020
The implementation of the Belgian UBO register has turned into a real saga. The deadline for the first registration has been postponed up to three times (although the last time…News
Year-end transfer pricing adjustments and their impact on customs & VAT
As the end of 2020 fast approaches, we notice that many multinational companies during the coming weeks/months often perform an annual assessment of transfer prices. The key question asked is:…Publications
Taxation of Crypto Assets
Taxation of Crypto Assets begins with an overview of the technology and characteristics of crypto assets as well as the key tax concepts and types of taxes that could apply…News
Luxembourg – France double tax treaty : clarifications on the 29-day threshold
A Circular L.G. – Conv. D.I. n°61 (“the Circular”) has been issued by the Luxembourg tax authorities on 21 October 2020 bringing some clarifications on the point 3 of the…News
Luxembourg draft Budget Law 2021 announces several new tax measures
The Luxembourg Finance Minister Pierre Gramegna has filed on 14 October 2020 with the Chamber of Deputies the draft budget law for 2021. This draft bill introduces several new tax…Publications
Private client law in Belgium: overview and Q&A
This extensive Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; charities; co-ownership; familial relationships; minority and…News
T/A economics becomes TIBERGHIEN ECONOMICS
A NEW, YET FAMILIAR BRAND TO UNDERSCORE OUR HOLISTIC VIEW ON OUR CLIENT'S CHALLENGES AND ASPIRATIONS. We are excited to announce that, as per 1 October 2020, T/A economics will…Events
24 September 2020 | 12.00 p.m. - 1.00 p.m. | WTS Global | Online
Webinar – Post-COVID reality: How to manage the risk of double taxation
Speaker: Tine Slaedts (T/A ECONOMICS AND WTS GLOBAL BELGIUM)
