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News

Luxembourg: VAT on director fees

On 30 September 2016, the Luxembourg VAT Administration published the much awaited circular-letter on the VAT treatment of company directors (circular-letter 781). This circular-letter is the first official comment by…
Events
17 - 18 November 2016 | Koninklijke Industrieele Groote Club in Amsterdam

IBA Conference: The New Era of Taxation

Speaker: Ivo Vande Velde
Events
18 september 2016 - 23 september 2016 | Washington

IBA Annual Conference

Events
27 September 2016 | 16.00h - 17.15h | Madrid (Spain)

Special IFA Session: European Union State Aid Cases

Events
30 September 2016 - 1 October 2016 | Vienna (Austria)

Corporate Tax Alliance meeting 2016

News

Belgium applies VAT exemption for management of alternative collective investment funds

The Belgian VAT exemption for the management of investment funds has recently changed following the introduction of the new Belgian Real Estate Investment Trust (B-REIT). However, this change goes further…
Events
23 August 2016 - 27 August 2016 | Munich (Germany)

54th International Young Lawyers Congress

Events
30 September 2016 - 1 October 2016 | Wyoming (USA)

STEP Wyoming 2016: International Estate Planning Conference

Speaker: Gerd D. Goyvaerts
Events
23 September 2016 | 8.00h - 13.30h | New York (USA)

Special Half Day STEP New York Conference - Potpourri of Planning Strategies and Updates for North America and Europe

Speaker: Gerd D. Goyvaerts
Events
15 September 2016 - 16 September 2016 | Madrid (Spain)

WTS GES meeting

Events
25 September - 30 September | Madrid (Spain)

70th Congress of the International Fiscal Association (IFA Congress 2016)

Events
18 September 2016 - 23 September 2016 | Washington DC

IBA Annual Conference Washington 2016

News

2017 Luxembourg Tax Reform | Draft law

On 26 July 2016 the Luxembourg Government submitted the draft law no. 7020 to the Luxembourg Parliament. The draft law includes a number of direct and indirect tax measures, most…
Publications

How does the CJEU's case law on cross-border loss relief apply to cross-border mergers and divisions?

The Merger Directive (Council Directive 2009/133/EC) is not a comprehensive piece of Union legislation covering all implications of cross-border reorganizations for the available tax losses of the companies involved in…
News

VAT exemption of intra-EU supplies : Belgian VAT authorities simplify the proof required.

On 1 July 2016, the Belgian VAT authorities published an important decision that should simplify the burden of proof requirements for the VAT exemption concerning intra-EU supplies.
News

Luxembourg Administrative Court confirms applicability of Advanced Tax Agreement

On 12 July 2016 the Luxembourg Administrative Court, the highest court in administrative matters in Luxembourg, confirmed the decision of the Luxembourg Administrative Tribunal of 16 December 2015, on the…
News

"It's Brexit!": the possible impact on VAT and customs duties

On 23 June 2016 voters in the UK decided to leave the European Union. This newsletter shortly describes the possible impact of the Brexit on VAT and customs duties.
News

The end of withholding tax on gross basis! : ECJ decision in Brisal Case

On July 13, 2016 the European Court of Justice rendered a milestone decision on withholding tax on interest payments within the EU (case C-18/15, Brisal – KBC Finance Ireland).
News

New EU Directive on VAT and vouchers

On 27 June 2016, the EU Council adopted a directive on transactions involving vouchers by harmonising national VAT rules in this area. The directive was adopted without discussion.
News

Redrafting VAT exemption for cost-sharing associations - action required

Belgian VAT law provides a specific exemption for cost-sharing associations, enabling groups of entities that have VAT exempt or out of scope activities to recharge costs without VAT. This VAT…
News

VAT on online gambling services postponed till August

In a previous article, we explained in detail the new VAT rules on e-gambling services. These services, which currently benefit from a specific VAT exemption for gambling services, will become…
News

Upcoming developments: a new Belgian real estate investment fund and the liberalisation of the existing SIR/GVV regime

The Belgian Federal government has recently announced new measures to make the Belgian real estate market more attractive to foreign investors.  In particular, the creation of a new type of…
News

Should trustees worry about potential liabilities under Belgian Cayman Tax?

Trustees must consider the reporting obligations of Belgium resident settlors and beneficiaries under the so-called Cayman-tax. These obligations include providing adequate and timely information as well as documentation about the…
News

EU Regulation 883/2004 on social security applied to company directors working across borders in Europe

An interesting brochure is now available on the social security status in many European jurisdictions of company directors who are working across borders.
News

Impact of the new customs rules on the VAT exemption for export

Since 1 May 2016, the Union Customs Code (the UCC) has entered into force in the European Union. The UCC modernises customs law and serves as the new framework regulation…
News

Belgium’s imminent statutory transfer pricing documentation requirements

On 6 June 2016, a new law1 was proposed in the Belgian Federal Parliament’s Chamber of Representatives to introduce, amongst other items, a statutory transfer pricing documentation requirement for certain undertakings…
Events
Brussels 21 June 2016 | Antwerp 23 June 2016

TP DOCUMENTATION WORKSHOP - Do-It-Yourself (DIY) TP documentation

Speaker: Nico Demeyere, Andy Neuteleers
News

Belgium introduces VAT on online gambling services

Currently, all types of gambling services are VAT-exempt in Belgium. The federal government is now planning to relatively quickly lift the VAT exemption for all online gambling and cash games,…
Events
2016-06-10 Vanaf 12:30 tot 17:00 Brussel

Plant Law Seminar

Speaker: Nico Demeyere
Social Security for Directors
Publications

Social Security for Directors

As business becomes ever more international, clients need in-depth advice on labour law, social security and taxes for their cross-border employment. This brochure covers a number of countries that are…
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