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