Publications
International Comparative Legal Guide - Private Client Laws and Regulations 2021
The International Comparative Legal Guide - Private Client covers common issues in private client laws – including pre-entry tax planning, connection factors, taxation issues on inward investment, succession planning, trusts…
Publications
Tiberghien comments on the OECD Blueprints on Pillar One and Pillar Two
Commenting on the OECD 'Blueprints' published on Monday 12 October, Koen Morbée, partner at Tiberghien Lawyers, and Andy Neuteleers, partner at Tiberghien Economics, urged the OECD Centre for Tax Policy…
News
HR tax & transfer pricing: an unexpected journey
Tiberghien and Tiberghien economics work together on HR tax and transfer pricing, which are two distinct fiscally- and economically-inspired disciplines that have more interaction than is often realised at first…
News
A new chapter in the UBO register saga: the Royal Decree of 23 September 2020
The implementation of the Belgian UBO register has turned into a real saga. The deadline for the first registration has been postponed up to three times (although the last time…
News
Year-end transfer pricing adjustments and their impact on customs & VAT
As the end of 2020 fast approaches, we notice that many multinational companies during the coming weeks/months often perform an annual assessment of transfer prices. The key question asked is:…
Publications
Taxation of Crypto Assets
Taxation of Crypto Assets begins with an overview of the technology and characteristics of crypto assets as well as the key tax concepts and types of taxes that could apply…
News
Luxembourg – France double tax treaty : clarifications on the 29-day threshold
A Circular L.G. – Conv. D.I. n°61 (“the Circular”) has been issued by the Luxembourg tax authorities on 21 October 2020 bringing some clarifications on the point 3 of the…
News
Luxembourg draft Budget Law 2021 announces several new tax measures
The Luxembourg Finance Minister Pierre Gramegna has filed on 14 October 2020 with the Chamber of Deputies the draft budget law for 2021. This draft bill introduces several new tax…
Publications
Private client law in Belgium: overview and Q&A
This extensive Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; charities; co-ownership; familial relationships; minority and…
News
T/A economics becomes TIBERGHIEN ECONOMICS
A NEW, YET FAMILIAR BRAND TO UNDERSCORE OUR HOLISTIC VIEW ON OUR CLIENT'S CHALLENGES AND ASPIRATIONS. We are excited to announce that, as per 1 October 2020, T/A economics will…
Events
Webinar – Post-COVID reality: How to manage the risk of double taxation
Publications
The Transfer Pricing Law Review - Chapter 2: Belgium
Although the arm’s-length principle, which forms the basis of the framework of transfer pricing rules, has had a long international history, it was only explicitly introduced into Belgian legislation in…
Publications
European law restrictions on the temporal effect of national juidicial decisions: the case of the Belgian Constitutional Court
The Belgian Constitutional Court is a court of law watching over the observance of the Constitution by the legislative authorities of Belgium. It has the power to annul, to declare…
News
Luxembourg introduces register for trusts and fiduciary arrangements
A new Luxembourg law (the “Trusts Register Law”), dated 10 July 2020, was published on 13 July 2020 and is in force since 17 July 2020.
News
Luxembourg to postpone DAC6 and DAC2 reporting deadlines
On 4 June 2020, the Luxembourg government announced that the negotiations on the European Commission proposal1 for a directive amending Council Directive 2011/16/EU dated 15 February 2011 that aims to postpone…
News
The ECJ takes positive decision on Italian FTT
In its decision of 30 April 2020, dealing with the Italian Financial Transaction Tax (FTT), the European Court of Justice (ECJ) has ruled that there is no violation of the…
News
Is the 18% of withholding tax on income paid to foreign artists and sportspersons no longer due?
On 13 May 2020, the Belgian political party, CD&V, submitted a draft bill to relax the 18% final withholding tax regime on income paid to foreign artists and sportspersons.
Info COVID-19
The value of the underlying shares has decreased (materially), resulting in the stock options being “under water”, meaning it is currently not interesting to exercise the stock options. What can we do?
A first possibility is to extend the exercise period of the stock options. Depending on the significance of the decrease of stock value, however, such an extension, potentially, needs to…
Info COVID-19
Considering the COVID-19 pandemic, is it interesting to introduce a stock option scheme within my (management) company now?
The gain which could result from stock option schemes depends on several factors such as the company’s growth expectations, market trends, geopolitical events, …
News
Spain and Portugal: slightly less sunny tax-wise
In a context of increasing mobility within the European Union, Spain and Portugal are popular destinations for, among others, pensioners looking for a milder (tax) climate. There are however, in…
Info COVID-19
I recently donated my family business exempt from gift tax, but I had to cease my economic activity temporarily. Will the exemption be maintained? (Flemish Region, Brussels-Capital Region, Walloon Region)
Flemish Region In principle, an economic activity must be continued - without interruption - for a period of three years after the donation in order to maintain the exemption. A…
Info COVID-19
Is there a reduced VAT rate applicable for the supply of medical devices and PPE such as facemasks and hydroalcoholic gels?
:: Update 07/05/2020 :: In the context of the COVID-19 crisis, there is a great need for medicines and medical devices, such as facemasks, respirators, etc. An important question here…
Info COVID-19
In what situations and under what conditions can I donate goods for charity, without negative VAT consequences?
:: UPDATE - 16/02/2021 :: When VAT payers donate goods, this can have adverse tax consequences. As far as VAT is concerned, this may mean that VAT has to be…
Publications
CJEU in KPC Herning: The Supply of Land with a Building to Be Demolished Is not Necessarily a VAT Taxable Supply of Building Land
On 4 September 2019, the Court of Justice of the European Union delivered an interesting judgment on a real estate transaction relating to the sale of land together with a…
Info COVID-19
Can a partnership be incorporated without physical presence of the constitutors?
The partnership is a commonly used control structure for estate planning purposes. A partnership is usually established between parents and children. Given the Covid-19 virus, the physical gathering is currently…
Info COVID-19
Do I get a deferment of payment for the assessment in the gift or inheritance tax (Flemish Region)?
No deferment, but a repayment plan Anyone who has received an assessment in gift or inheritance tax and who is experiencing financial difficulties can always apply for a repayment plan.…
Info COVID-19
Do I get a deferment for the filing of the inheritance tax return (Brussels-Capital Region)?
In view of the exceptional situation and the more stringent security measures, the Flemish Tax Administration has decided to extend the inheritance tax return period without incurring a tax increase.
Info COVID-19
Do I get a deferment for the filing of the inheritance tax return (Walloon Region)?
In view of the exceptional situation and the more stringent security measures, the Flemish Tax Administration has decided to extend the inheritance tax return period without incurring a tax increase.
Info COVID-19
Do I get a deferment for the filing of the inheritance tax return (Flemish Region)?
In view of the exceptional situation and the more stringent security measures, the Flemish Tax Administration has decided to extend the inheritance tax return period without incurring a tax increase.
Info COVID-19
My employees and/or directors are willing to temporary (partially) waive their salary to support the company. Are there any (negative) tax consequences to be taken into account?
Employees and directors may be asked to agree to a temporary renunciation of their wages considering liquidity challenges faced by many companies as a result of the COVID-19 pandemic. Such…
Top-Tier Firm
Tiberghien Tax Law Manual
