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International Tax update: EU Agreement with regard to Public country-by-country reporting for certain undertakings

Friday, 18 June 2021

On 1 June 2021 the EU Council negotiators and the negotiation team of the European Parliament reached a provisional political agreement on a proposed directive on the disclosure of income tax…


International Tax update: Biden’s Green Book and the Old Continent

Tuesday, 15 June 2021

Last week the US Treasury Department released the long-awaited “Green Book”, explaining the tax proposals of the Biden Administration. The final version is shorter and less detailed than expected. Nevertheless,…


International Tax update: The ECJ further defines the notion of a VAT fixed establishment

Tuesday, 08 June 2021

The Court of Justice of the European Union (ECJ) ruled in the Titanium case (C‑931/19) that own staff is required for a (sales) VAT fixed establishment (FE) to be present…


Tax Treaty Making in Belgium. Well regulated?

Tuesday, 08 June 2021

The fact that Belgium has a wide network of double taxation conventions (‘tax treaties’) is positive for the Belgian economy and Belgian taxpayers. Each new tax treaty is welcomed. But…


Tiberghien colleague Rik Smet receives honorable mention for prestigious award

Monday, 07 June 2021

In June last year our colleague Rik Smet successfully defended his doctoral thesis on tax treaty making in federations.


International Tax update: Tiberghien World Tour PART I - AMERICAS

Friday, 04 June 2021

Last week, on 27 May 2021, we organized the first of four free interactive web events of our Tiberghien World Tour 2021. In these events, local experts of our WTS…


International Tax update: European Commission’s view on business taxation in the 21th century

Friday, 28 May 2021

On May 18, 2021, the European Commission announced its vision on “Business Taxation for the 21st century”. It did so by means of a Communication to the European Parliament and…


EU General Court judgements: Engie received illegal state aid, Amazon did not

Wednesday, 26 May 2021

On 12 May 2021, the EU General Court delivered two judgements relating to appeals made against the EU Commission’s decisions taken back in 2017 and 2018. In these decisions, the…


International Tax update: Unexpected tax exposure for companies due to home office abroad?

Tuesday, 25 May 2021

As a result of the COVID-19 crisis, many cross-border workers are working from their home office, which is not necessarily located in the same country as their employer’ office. Also…


New e-commerce VAT rules as from 1 July 2021: Watch out for double taxation on e-sales of imported goods with a value exceeding € 150

Wednesday, 19 May 2021

As from 1 July 2021, the e-commerce VAT package enters into force. As a result, online sales to private individuals will generally be subject to VAT in the EU Member…


The CSSF has published a circular on teleworking for supervised entities in a non-pandemic situation

Monday, 17 May 2021

On 9 April 2021, the Luxembourg's financial sector supervisory authority (Commission de Surveillance du Secteur Financier - "CSSF") published CSSF Circular 21/769 on “Governance and security requirements for Supervised Entities…

17 June 2021 | 9 a.m. - 1 p.m. | HOPIN platform

Tiberghien World Tour: Asia-Pacific (web event)

Speaker: Koen Morbée, Andy Neuteleers, Stijn Vastmans, Jurgen Gevers
10 June 2021 | 10 a.m. - 2 p.m. | HOPIN platform

Tiberghien World Tour: Middle East & Africa (web event)

Speaker: Koen Morbée, Andy Neuteleers, Stijn Vastmans, Tine Slaedts
27 May 2021 | 4 p.m. - 8 p.m. | HOPIN platform

Tiberghien World Tour: Americas (web event)

Speaker: Koen Morbée, Robin Minjauw, Andy Neuteleers, Rik Smet

Tiberghien International Tax update: Wake-up call: European Parliament demands EU to take appropriate action in taxing the digital economy

Tuesday, 11 May 2021

On April 29th the European Parliament (“EP”) adopted its resolution “on digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax”. The EP again reiterates…


Tiberghien International Tax update: New withholding tax rules on UK sourced interest and royalty payments as from 1 June 2021

Friday, 07 May 2021

With the expiry of the Brexit transition period as of 1 January 2021, the United Kingdom is no longer bound by EU law, including the Interest and Royalties Directive (hereafter…


An active UN adopts new UN model treaty provision regarding income from automated digital services

Tuesday, 04 May 2021

The UN has recently been very active in the area of taxation. On 20 April, the UN Committee of Experts on International Cooperation in Tax Matters agreed to adopting a…


Key Figures in Belgian Estate and Income Tax 2021

Wednesday, 28 April 2021

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…


Are tax authorities allowed to exclude persons from forming a VAT group? The European Court of Justice enlightens us again

Friday, 23 April 2021

Decision of the Court On April 15, 2021, the European Court of Justice issued its ruling in the case C-868/19 “M-GmbH” on the scope of the VAT group provisions. In…


Luxembourg clarifies financial assistance rules for private limited liability companies (SARL)

Wednesday, 21 April 2021

Draft bill N°7791, submitted to the Luxembourg Parliament (Chambre des Députés) on 16 March 2020, proposes to amend article 1500-7 of the law of 10 August 1915 on commercial companies,…


The Belgium / Luxembourg 24 day-rule: update

Tuesday, 20 April 2021

Belgian tax resident working in Luxembourg If a Belgian tax resident works in Luxembourg, the question arises where the Luxembourgish salary is taxable. This may be relevant considering the lower…


The OECD’s Discussion draft on changing the Commentary on Article 9 (and others)

Friday, 16 April 2021

Article 9 of the OECD Model Tax Convention deals with the (distribution of) taxation (rights in respect) of transactions between associated enterprises. The OECD now proposes changes to the Commentary…


Can MLI arbitration finally kick off?

Tuesday, 13 April 2021

First competent authority agreement regarding MLI arbitration published The Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting (‘MLI’) provides the possibility for a…


E-commerce: Avoid VAT compliance obligations abroad and register now for the One Stop Shop (OSS)

Friday, 09 April 2021

From 1 July 2021, companies selling goods via web shops will have to deal with foreign VAT and the related obligations much sooner when selling goods to private individuals in…


New EU tax transparency rules for digital platform operators officially adopted and published: DAC 7 enters into force in 2023

Friday, 09 April 2021

The European Union Member States agreed to a new measure to tackle the challenges they face when taxing the digital economy. One of the crucial elements for this to succeed…


Covid-19 Telework: how to mitigate the fiscal impact?

Thursday, 25 March 2021

Due to the Covid-19 government measures, most employees work mainly from their home offices from March 2020 onwards.    


Overview of Digital Platform Reporting Obligations in the EU

Friday, 12 March 2021

After our publication on Belgium’s digital platforms reporting obligations (which you may read here), the WTS Global Digital Tax Law Center has analyzed whether other EU Member States have implemented…


Real estate abroad - fulfil your legal obligations in time!

Wednesday, 10 March 2021

On 11 February 2021, a draft bill was approved by the Belgian parliament amending the tax treatment of real estate located abroad. With this bill, the Belgian legislator aims to…


VAT on making cars available to employees: a headache ahead for cross border employers?

Wednesday, 03 March 2021

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…


Further clarifications on the exemption introduced for bonuses granted to employees

Tuesday, 23 February 2021

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…

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