News
Christophe Coudron appointed as National Branch Reporter at IFA Congress 2019
The Board of the Belgian IFA Branch has appointed Christophe Coudron as National Branch Reporter on the topic 'Investment Funds' at the IFA Congress in London in 2019. Christophe continues…Publications
Towards a More Coordinated Approach of the Relation Between the Taxpayer and Tax Administrations: The European Taxpayers’ Code
In its Communication of 27 June 2012 the European Commission stated that an increase in efficiency and effectiveness of the administration of tax collection is crucial in fighting tax fraud and evasion. As…Events
11 October 2017 | 08.00h - 17.00h | Overijse
Wealth+ Private Banking & Wealth Management Summit
Speaker: Griet Vanden Abeele
Publications
WTS Transfer Pricing Newsletter October 2017
The WTS TP newsletter summarizes new developments in the field of TP for 10 countries and has been prepared by local TP experts within the global WTS-network. Jean-Luc Dascotte, Michiel Boeren and…News
Court of Justice restricts the VAT exemption for cost-sharing associations: significant impact on the financial, insurance and real estate sectors
26/09/2017 - On 21 September 2017 the Court of Justice of the European Union drastically restricted the VAT exemption for cost-sharing associations in a number of controversial judgments. The bank…News
VAT Revolution in the Real Estate Sector: Belgium to introduce optional VAT regime for immovable letting
17-08-2017 – On 26 July 2017, the Belgian federal government reached an agreement on the principles of the state budget for the coming year. In addition to a number of…Events
13 September 2017 | 11.45h - 14.00h | Brussels
BVA's President Meeting
Speaker: Bernard Peeters
News
The Belgian government reaches an agreement on corporate income tax reform
On 26 July 2017, the federal government reached an important agreement on corporate income tax reform.Publications
VAT and Directors’ Fees in the Benelux
The VAT Directive does not clearly address the question of the VAT treatment of directors’ fees, and recent developments in Dutch, Belgian and Luxembourg VAT legislation have emphasized the lack of harmonization on that question…Publications
WTS - Assignments in Europe 2017
Tiberghien’s HR Tax Team contributed to the new WTS Brochure on “Assignments in Europe 2017”. In the booklet you will find a brief overview of tax, social security and immigration…Publications
The broader scope of the Belgian VAT exemption for the management of special investment funds offers opportunities for private equity funds
23-06-2017 - In 2016, the Belgian VAT exemption for the management of investment funds changed following the introduction of new rules for the Belgian Real Estate Investment Trust (B-REIT). However,…News
Two awards for WTS at ITR European Awards Ceremony
Tiberghien’s partner WTS was distinguished in two areas at this year’s International Tax Review (ITR) European Awards Ceremony, which took place on May 18 in London. WTS Global was honored…News
ECJ decides on Belgian “Fairness Tax” and French “Contribution Additionnelle”
18-05-2017 - The European Court of Justice decided that both the Belgian “Fairness Tax” and the French “Contribution Additionnelle” are – to a certain extent – incompatible with art. 4…Events
6 & 7 July 2017 | 09.00h - 16.15h | Brussels
Adults & Children in Postmodern Societies - International Family Law Conference
Speaker: Charlotte Declerck
Events
30 June 2017 | 09.00h - 17.30h | Munich, Germany
International Tax Conference "Growth and Taxes"
Speaker: Bernard Peeters
News
Tiberghien opens new office in Ghent
09-05-2017 - Tiberghien, the specialist tax law firm with over 80 lawyers and the largest tax practice in Belgium, has opened a new office in Ghent. The new location is…News
CbCR: Luxembourg implements Directive (EU) 2016/881, what are the lessons at this stage?
26-04-2017 - The process in Luxembourg has been particularly fast, with the entry into force of the new mechanism in domestic law less than 12 months after the adoption of…News
New Belgian exit tax rules
26-04-2017 - Belgium introduces a deferred payment regime for companies required to pay exit taxes on outbound cross-border relocation of assets, migration or restructuring in line with article 5 of…News
Belgian register of ultimate beneficiaries (“UBO-register”) is approaching
26-04-2017 - Under Articles 73 to 75 of the draft Bill on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing…News
The CJEU’s Wereldhave judgment: Dutch investment funds with “Fiscal Investment Institution” status do not fall within the Parent-Subsidiary Directive’s scope
26-04-2017 Facts Two Dutch companies, Wereldhave International and Wereldhave, respectively own 35% and 44% of the Belgian company, Wereldhave Belgium. Both Dutch companies have the “Fiscal Investment Institution” (“fiscale beleggingsinstelling”)…News
Taxation of pensions paid by Belgian debtors to non-residents: change of rules
26-04-2017 Pensions subject to Belgian non-resident income tax The Belgian Income Tax Code provides, as a basic rule, that occupational pensions paid to non-resident individuals are subject to tax in…News
Belgium introduces exit tax rules as it implements ATAD
06-04-2017 - Belgium introduces a deferred payment regime for companies required to pay exit taxes on the cross-border relocation of assets, migration or restructuring in line with the EU Anti-Tax…News
Tiberghien’s continued growth
03-04-12 In recent years, tax law firm Tiberghien has seen tremendous growth. Now, in addition to this organic growth, the tax lawyers of the law firm Dauginet, will be joining…Publications
International double taxation in the European Union: comparative guidelines from Switzerland and the United States
27-03-2017 - The Court of Justice of the European Union (CJEU) ruled on several occasions that, while international double taxation may hinder the fundamental freedoms guaranteed by European Union (EU)…News
New Belgian Innovation Profits Deduction (“IPD”)
2017-03-14 - After the abolition of the patent income deduction, the Belgian government announced on 2 December 2016 a new tax deduction for innovation profits. In line with the OECD’s recommendations…News
VAT advance payments for quarterly VAT returns abolished from 1 April 2017
On 23 February 2017 a royal decree was published in the Belgian Official Gazette that abolishes the obligation for VAT taxable persons submitting quarterly VAT returns to make advance payments.…News
T/A economics: Painting a new story...
... as the BeNeLux alternative for transfer pricing and valuation services, yet with a distinct approach. T/A economics is proud to announce its launch. T/A economics is a joint venture between…Events
6 April 2017 | 16.00h - 17.30h | Barcelona
17th Annual Tax Planning Strategies - U.S. and Europe
Speaker: Koen Morbée (co-chair)
