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…
News
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…
News
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)…
News
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…
News
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, Camille Caestecker 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…
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”…
News
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…
News
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.
News
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.
News
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…
News
(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…
News
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…
News
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…
News
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…
News
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…
News
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…
News
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…
News
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…
News
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…
Tiberghien Tax Law Manual
