Publications
Chambers and Partners Succession & Estate Planning Guide 2026
In the 2026 edition of the Succession & Estate Planning Guide published by Chambers & Partners, Alain Van Geel and Emilie Van Goidsenhoven have authored the Belgium – Law and…
News
EU customs reform package: from fragmentation to integration
In recent years, the EU Customs Union has faced mounting pressure from several developments. These include the exponential growth of e-commerce—particularly low-value goods largely originating from China—alongside increasing geopolitical tensions…
News
Circular letter letter confirms retroactive application of expanded expat regime
At the end of last year, legislative changes were introduced to make the special tax regimes for inbound taxpayers and researchers (the expat regime) more attractive (as explained in our previous newsletter). …
News
Antwerp Court of Appeal confirms limits of tax abuse provisions in share deals
In its judgment of 3 February 2026, the Antwerp Court of Appeal provided important guidance on the application of Belgian anti-abuse rules to share deals carried out in the context…
News
(Almost) ready to go? Updates on the Belgian Pillar 2 Implementation
Belgium has taken further steps in the implementation of the OECD/G20 Pillar 2 rules with the publication of (i) the draft Income Inclusion Rule (IIR) return and accompanying draft instructions,…
News
Legal 500 ranking 2026 edition
Tiberghien receives a Tier 1 ranking for Tax in the 2026 edition of The Legal 500 EMEA. This continues our recognition as a Top Tier Firm in Belgium. We thank all our clients…
News
Tax surcharge for non-residents is contrary to the principle of free movement
In its decision issued on 12 March 2026, the Court of Justice of the European Union ruled that the tax surcharge applied for non-residents violated European Union law. This tax…
News
Changes to the Belgian expat regime: opportunities and key considerations
To make Belgium more attractive for foreign talent, the special tax regime for inbound taxpayers and researchers (“expat status”) was relaxed at the end of 2025.
Publications
Chambers and Partners Family Law Guide 2026
As in previous years, Tiberghien contributed to the 2026 edition of the Chambers & Partners Family Law Global Practice Guide, authoring the Belgium – Law and Practice chapter. The Belgian…
Events
Webinar Key Brazilian Tax Developments
News
Vietnam added to the EU black list of non-cooperative jurisdictions for tax purposes
Last week, the European Union approved an update to the EU list of non-cooperative jurisdictions for tax purposes (the so-called “black list”), officially adding Vietnam alongside the Turks and Caicos…
News
Tiberghien announces renewed Board of Directors
Tiberghien is pleased to present the new composition of its Board of Directors.
News
Luxembourg's new Carried Interest Tax Regime formally adopted
On 22 January 2026, the Luxembourg parliament approved Bill 8590, confirming the new carried interest regime with effect from 1 January 2026. Luxembourg now offers one of the most attractive…
Publications
Chambers Private Wealth Disputes 2026: Trends and Developments
The Chambers Private Wealth Disputes 2026 guide has been published. For the Belgium Chapter, Alain Van Geel and Carolyn Vanthienen authored the Trends and Developments section. Their contribution covers the recognition…
News
CSSF Circular 25/901: Modernisation and clarification of Luxembourg funds framework
On 19 December 2025, the Luxembourg’s financial sector supervisory authority (Commission de Surveillance du Secteur Financier – “CSSF”) published CSSF Circular 25/901 (the “Circular”) relating to specialized investment funds (“SIFs”),…
News
Social security without borders: the 25% rule clarified
Cross-border employment requires a well-considered, multidimensional approach, in which the determination of the applicable social security regime constitutes a crucial element. The European Court of Justice recently ruled that, for…
Publications
ICLG Private Client Laws and Regulations Belgium 2026
The 2026 edition of the International Comparative Legal Guide (ICLG) – Private Client Laws and Regulations has now been released. For this edition, Griet Vanden Abeele, Alain Van Geel, and…
News
Partner and Counsel Promotions at Tiberghien
We are proud to announce that Romina Abiuso has been appointed Partner at Tiberghien as of 1 January 2026. Romina joined our firm in 2008 and has since developed into…
News
Introduction of deferred cash payment of minimum share capital for Luxembourg private limited liability companies
Opening bank accounts for newly formed entities has become an increasingly common challenge, both in Luxembourg and internationally. In Luxembourg, the incorporation of a private limited liability company (société à…
Publications
Taxation of (ex-)partners and children
Alain Van Geel, Larissa De Wulf, Victoria Colmant and Jonathan C. Dubuisson have updated our publication Taxation of (ex-)partners and children. This brochure answers questions frequently asked by spouses and cohabitants,…
News
Filing deadline extension until 30 June 2026 – QDMTT-returns 2024
Today, the Belgian tax authorities announced a general extension for filing the Qualified Domestic Minimum Top-up Tax (QDMTT) return, introduced by the Law of 19 December 2023 on the minimum…
News
ITR World Tax 2026 Guide
We’re proud to share that Tiberghien has been recognised in the ITR World Tax 2026 Guide! Tier 1: Tax controversy; Tier 2: General Corporate Tax, Indirect tax, Transfer pricing In…
News
Luxembourg on the path of implementation of AIFMD 2
Luxembourg has initiated the process of implementing Directive (EU) 2024/927 as regards delegation arrangements, liquidity risk management, supervisory reporting, the provision of depositary and custody services and loan origination by…
News
Belgian cayman tax 2.1 partially overturned by the Constitutional Court: key takeaways
In its judgment of 18 September 2025, the Belgian Constitutional Court partially and very specifically annulled the reform of the Belgian look through legislation, nicknamed cayman tax 2.1, which entered…
Publications
ICLG Family Law Belgium 2026
The 2026 edition of the International Comparative Legal Guide (ICLG) – Family Law has been published. In this 9th edition, Larissa De Wulf, Carolyn Vanthienen and Alexandra Goossens have authored…
News
Maryll Callari appointed as vice-president of the Tax Commission of AIJA - International Association of Young Lawyers.
We are proud to share that Maryll Callari, Senior Associate at Tiberghien, has been appointed vice-president of the Tax Commission of AIJA, the International Association of Young Lawyers. In her…
News
Promotions Senior Associates & Manager
It is with great pleasure and well-deserved pride that we announce that Ana-Laura Claes, Yoram Descheemaeker, Jolein Geuns, Thibault Haentjens, Mariëlle Ruell, Noreen Somers, Stephanie van Gils, Emile Van Tongerloo…
News
New Luxembourg Circular clarifies the definition of a “Collective Investment Vehicle” for the purposes of its’ carve-out from the Reverse Hybrid Rules
The newly released Circular L.I.R. n° 168quater/2 (the Circular), released on 12 August 2025, provides important guidance from the Luxembourg Direct Tax Administration (ACD) on the definition and interpretation of…
Publications
Chambers Private Wealth Global Practice Guide 2025
Alain Van Geel and Emilie Van Goidsenhoven have authored the Belgian Law and Practise chapter in the newly released Private Wealth 2025 Guide by Chambers & Partners. The Private Wealth 2025…
Publications
New edition of Global Mobility of Ultra-High-Net-Worth Individuals
The new edition of ‘Global Mobility of Ultra High Net Worth Individuals’, edited by Nicola Saccardo at Charles Russell Speechlys and co-published by STEP (Society of Trust & Estate Practitioners), is…
News
Update: Programme Law published in the Belgian Official Gazette on 29 July 2025
After a bumpy ride, the Programme Law – which contains a number of tax measures – was approved by the parliament on 18 July 2025. On 29 July 2025, the…
News
Luxembourg proposes major enhancements to carried interest regime
On July 24, 2025, the Luxembourg government introduced draft bill n°8590, proposing a reform of the tax regime for carried interest. The legislation is designed to enhance the country's competitiveness…
News
Tiberghien Lawyers ranked 'Band 1' in Private Wealth Law by Chambers 2025
We are pleased to announce that Tiberghien Lawyers have been awarded a 'Band 1' ranking for the tenth time in Private Wealth Law by Chambers. Alain Van Geel, Gerd D.…
News
Tiberghien shortlisted for ITR Tax Disputes Firm, Transfer Pricing Firm & Tax Firm of the Year
We are proud to announce that we’ve been shortlisted for the 2025 ITR EMEA Tax Awards in three categories! We’re competing for the award of Tax Disputes Firm, Transfer Pricing Firm…
News
European Court of Human Rights confirms importance of fundamental rights in tax raids
On 6 February 2025, the European Court of Human Rights (ECHR) issued an important judgment in the case Italgomme Pneumatici S.R.L. and others v Italy. The ruling provides important insights…
News
Exit tax on corporate emigration: text approved in the Finance Committee
The coalition agreement of 31 January 2025 stated that the emigration of a legal entity would be treated for tax purposes as a notional liquidation of the legal entity. On…
Publications
Key Figures in Belgian Estate and Income Tax 2025
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…
News
Luxembourg Administrative Court Requalifies Interest-Free Shareholder Loans as Equity for Tax Purposes
On 17 April 2025, the Luxembourg Administrative Court ("Court") issued an important decision concerning the (re)qualification of interest-free loans (IFLs) as hidden equity for tax purposes, offering further guidance on…
Publications
2025 Law Over Borders Comparative Guide to Private Client Law
The Belgium chapter of the second edition of the Law Over Borders Comparative Guide to Private Client Law, authored by Gerd D. Goyvaerts has been published by The Global Legal…
News
New capital gains tax (and requiem for the Reynders tax)
More than two months following the coalition agreement, the initial contours of the anticipated solidarity contribution or capital gains tax are emerging. The preliminary drafts of the legislation, as disclosed…
Publications
Chambers and Partners Sports Law 2025
The Belgian sections Law & Practise and Trends & Developments in the 2025 edition of Chambers & Partners Sports Law Global Practice guide were provided by Atfield, the legal service…
News
LEGAL500 ranking: The 2025 edition
Tiberghien Lawyers receives another 'Tier 1' ranking for Tax in the 2025 edition of The Legal 500 EMEA. This is the 10th consecutive year that we have received recognition as…
News
The reform of the "VAT Chain" – (New) implementation delay
With the reform of the VAT chain, the legislator introduces a series of new compliance and procedural measures regarding VAT, which will have a notable impact on VAT taxpayers. The…
News
Registration of Luxembourg national identification numbers (LNIN) with the RCSL: deadlines announced
As indicated in a previous newsflash, the Luxembourg Business Registers (the “LBR”) has, since 12 November 2024, implemented certain changes to the publication formalities with the Luxembourg Trade and Companies…
Publications
Chambers and Partners Family Law 2025
In the 2025 edition of Chambers & Partners Family Law guide, Larissa Dewulf, Carolyn Vanthienen and Alexandra Goossens authored the ‘Belgian Family Law & Practice’ section. This global law guide is offering…
News
Reversal of case law on tax deductibility of financing costs related to leveraged distributions?
In two recent cases, the Court of Appeal of Ghent confirmed the tax deductibility of interest due on loans taken out in the context of a capital reduction or dividend…
News
Luxembourg implements the EU Mobility Directive: new regimes for corporate cross-border mobility
More than two years after the deadline for the transposition [1] of Directive (EU) 2019/2121 of 27 November 2019 amending Directive (EU) 2017/1132 [2] as regards cross-border conversions, mergers and…
News
Luxembourg introduces amendment to interest deduction limitation rule (“IDLR”): positive impact on Luxembourg securitization vehicles
As from 1 January 2019, as part of the implementation of the EU measures covered in (the 1st) anti-tax avoidance directive dated 12 July 2016, Luxembourg has introduced article 168bis…
News
Luxembourg: tax authorities issue guidance on treatment current account positions between company and its shareholders
On January 29, 2025, the Luxembourg tax authorities (“LTA”) published the new Circular letter L.I.R. n°167/1, replacing its long-standing predecessor, which had been in effect for over 25 years. This…
News
Arizona coalition agreement: Employee tax related measures
The Belgian federal coalition agreement includes multiple tax measures. The overview below summarizes the main announced changes regarding compensation and benefits, wage withholding tax, employee international mobility and pensions.
News
Government agreement: expected tax reforms
With the start of the Arizona government, several tax reforms that were already in the pipeline have been clarified. These include, among other things, the introduction of a "solidarity contribution,"…
News
FASTER Directive published in Official Journal of the EU
On 10 January 2025, the council directive on faster and safer relief of excess withholding taxes (“FASTER”) was published in the official journal of the EU.
Publications
ICLG Family Law Belgium 2025
The digital version of the Belgian Q&A chapter of the 2025 edition of International Comparative Legal Guide (ICLG) – Family Law is available online. This 8th edition has been authored…
News
Pillar 2 Newsflash – OECD publications on globe information return
Today the OECD provided 2 publications with respect to the GloBE Information Return (“GIR”), on the one hand guidance and clarifications on how to complete the GIR, and on the…
Publications
ICLG Private Client Laws and Regulations Belgium 2025
Griet Vanden Abeele, Alain Van Geel and Emilie Van Goidsenhoven have authored the Belgian Q&A chapter of the 2025 edition of International Comparative Legal Guide (ICLG) - Private Client Laws…
News
Four New Partners at Tiberghien
We are pleased to announce that Quentin Masure, Stein De Maeijer, Gilles Van Namen, and Ahmed El Jilali have been appointed as partners as of January 1, 2025. These internal…
News
Luxembourg Tax Update: Vote of new tax measures and clarifications
On December 2024, the Luxembourg Parliament passed the Bill N°8388 (the ‘Bill’) introducing several new tax measures, including: An amendment and simplification of the minimum net wealth tax regime; A…
News
VAT and Director fees : opportunities to reclaim undue VAT in Luxembourg
Almost a year after the ruling of the European Court of Justice (“ECJ”) in the case C-288/22 “TP”, a Circular has finally been published by the VAT authorities to clarify…
