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Update: The New ‘VAT Chain’ – Key Changes Starting 1 January 2025!

Tuesday, 19 November 2024

With the reform of the VAT chain, the legislator is introducing a series of new VAT compliance and procedural measures, which will have a significant impact on VAT taxpayers. The…

News

European Court of Justice case opens up WHT reclaim possibilities for insurance companies

Tuesday, 19 November 2024

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

Friday, 15 November 2024

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

Wednesday, 30 October 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)

Thursday, 12 September 2024

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

Friday, 06 September 2024

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

Tuesday, 20 August 2024

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…

News

Clarifications on the Luxembourg tax treatment of a dissolution without liquidation

Thursday, 08 August 2024

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

Friday, 26 July 2024

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

Thursday, 18 July 2024

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…

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FASTER initiative – New amendments by the EU Council

Thursday, 27 June 2024

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

Tuesday, 25 June 2024

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…

Events
27/06/2024 | Online

Webinar B2B e-invoicing

Speaker: Lode Van Dessel
News

Pillar 2 in Belgium - action required before 13 July 2024

Friday, 07 June 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

Tuesday, 28 May 2024

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

Monday, 20 May 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
26.05.2024 | Brussels

Legal Run 2024

Publications

Special income tax regimes for sportspersons and income from the exploitation of image rights Belgium

Monday, 22 April 2024

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…

News

2024 transfer pricing audit wave

Thursday, 11 April 2024

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

Thursday, 04 April 2024

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

Tuesday, 26 March 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

Friday, 15 March 2024

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”…

News

​Rules on allocation of taxing rights on immigration and emigration of individuals under the new Belgian - Dutch Double Tax Treaty: main changes ​

Monday, 04 March 2024

​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…

News

Navigating the Nuances: The Administrative Court's Interpretation of Loan vs. Equity Characteristics

Thursday, 29 February 2024

On 23 November 2023, in case number 48125C, the Luxembourg Administrative Court overruled a decision rendered by the Administrative Tribunal on 23 September 2022.

News

Tiberghien moves to Tweetorenwijk in Hasselt

Thursday, 22 February 2024

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.  

News

New Belgium-Netherlands double tax treaty - Permanent establishment provisions amended in line with MLI

Thursday, 15 February 2024

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…

News

(Shareholders of) corporate groups: beware of new CFC and cayman tax rules

Thursday, 08 February 2024

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

Wednesday, 07 February 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

Tuesday, 16 January 2024

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…

News

European Court of Justice ruling: end of the application of VAT on director fees in Luxembourg

Thursday, 04 January 2024

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…

News

CAYMAN TAX 2.1 – sharpened teeth or mere dentures? A first update based on the draft bill as finally submitted to parliament.

Wednesday, 13 December 2023

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…

News

Luxembourg minimum net wealth tax provisions declared partly unconstitutional

Tuesday, 12 December 2023

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…

News

CAYMAN TAX 2.1 – sharpened teeth or mere dentures?

Friday, 03 November 2023

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…

News

Two new partners join the ranks

Tuesday, 24 October 2023

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…

News

BEFIT, towards a common corporate tax framework in the EU ?

Friday, 13 October 2023

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…

Events
07 November | 14 November | 16 November | 21 November

Breakfast seminar on transfer pricing

News

BREAKING NEWS: The new tax treaty between Luxembourg and the United Kingdom enters into force

Tuesday, 10 October 2023

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…

Events
UA | UGent | KUL | ULB | KUL | UCL | ULiège

Tiberghien at the job fairs in 2023!

News

Cayman tax remains applicable under new Dutch-Belgian double taxation treaty

Monday, 28 August 2023

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…

News

Accounting reform in Luxembourg - Draft law submitted to parliament

Thursday, 17 August 2023

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…

News

New double taxation treaty between Belgium and the Netherlands - implications for individual investors

Monday, 17 July 2023

The double taxation treaty between Belgium and the Netherlands, signed on 21 June 2023, will result in certain changes for private investors. The main concerns are the impact on the…

News

Cross-border telework in Luxembourg: ongoing developments

Monday, 10 July 2023

Under the EU social security Framework Agreement, Luxembourg cross-border workers may telework more often from their state of residence without impacting their applicable social security legislation (provided telework represents less…

News

CBAM regulation adopted on 10 May 2023

Monday, 10 July 2023

On 10 May 2023, the Council of the European Union and the European Parliament adopted the new regulation (EU) 2023/956 establishing a carbon border adjustment mechanism (CBAM). CBAM is designed…

News

Breaking - The new double taxation treaty between the Netherlands and Belgium

Friday, 30 June 2023

On 21 June Belgium and the Netherlands signed a new double tax treaty on income taxes. Unlike under the current treaty, the scope of this treaty will be limited to…

News

Brazil’ legislator enacts new transfer pricing law

Friday, 30 June 2023

On 15 June 2023, Brazil published a new law establishing a transfer pricing framework that is aligned with the OECD Transfer Pricing Guidelines (“OECD TPG”). Reforming Brazil’s transfer pricing (“TP”)…

News

Luxembourg tax authorities issue guidance on reverse hybrid rules

Tuesday, 20 June 2023

On 9 June 2023, the Luxembourg direct tax authority (Administration des contributions directes, the “ACD”) released a 3-page circular – L.I.R n°168quater/1 (“Circular”) in relation to the so-called reverse hybrid…

News

Cross-border telework: increase of social security threshold to 49%

Wednesday, 10 May 2023

The Administrative Commission for the Coordination of Social Security Systems of the European Union proposed a standard agreement aiming to increase the social security “threshold” for cross-border telework as from…

News

Key Figures in Belgian Estate and Income Tax 2023

Tuesday, 09 May 2023

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

The recent tax and social security reforms on copyright income: what employers need to know

Wednesday, 03 May 2023

Following an intense debate, the legislator introduced a new tax scheme applicable to copyright income. Main raison for this initiative is the assumed abuse of the until then beneficial tax…

Publications

ICLG Private Client Laws and Regulations Belgium 2023

Thursday, 30 March 2023

Griet Vanden Abeele, Alain Van Geel and Emilie Van Goidesenhoven contributed to the International Comparative Legal Guide (ICLG) - Private Client 2023. This publication covers common issues in private client…

Publications

Chambers and Partners Family Law Global Practice Guide

Thursday, 30 March 2023

Dominique De Bie & Carolyn Vanthienen contributed to this year's Chambers and Partners Family Law Global Practice Guide. They provide expert insights on numerous trends & developments in Belgian family law. Be sure…

News

Are the tax authorities ‘partying with you on stage’?

Monday, 13 March 2023

Many festivals have announced the first names for spring and summer 2023. We explain below the tax obligations for festival organisers with foreign artists on the bill.

News

Amendments to Hong Kong tax regime not sufficient? Update of the EU list on non-cooperative jurisdictions

Tuesday, 21 February 2023

Last week, the ECOFIN meeting of the Council of the EU took place, deciding on an update of the list of non-cooperative jurisdictions (the “black list”) and the list of…

News

Luxembourg double tax treaties update : UK, France and Germany

Monday, 13 February 2023

On 20 January 2023, the Luxembourg Council of Government took two different important decisions.  

News

Christophe Dillen joins the partners of Tiberghien

Tuesday, 31 January 2023

Tiberghien continues to grow and evolve to provide its clients with forward-looking services of the highest standard. It is therefore with great pleasure that we announce the appointment as partner…

News

ATAD 3 and more: a brief update

Tuesday, 31 January 2023

In December last year, the European Parliament published a resolution on the proposal for a Directive laying down the rules to prevent misuse of shell entities for tax purposes (so-called…

News

An informal gift by way of bank transfer in cross-border context: points of interest

Thursday, 26 January 2023

The gift by way of bank transfer is a popular technique for making gifts to children or grandchildren. As this article will show, it involves more than simply transferring money…

News

Pillar Two/IFRS Newsflash: IASB consultation on IAS 12 amendements for Pillar Two

Thursday, 12 January 2023

On 9 January 2023, the International Accounting Standard Board (IASB) published Exposure Draft ED/2023/01 which contains important proposed amendments to IAS 12, the International Accounting Standard dealing with accounting for…

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