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Info COVID-19

As a restaurant holder, should I apply a different VAT rate when delivering meals at home?

:: UPDATE - 16/02/2021 :: In normal circumstances, restaurant and catering services, excluding the provision of beverages, are subject to the reduced VAT rate of 12%. Drinks offered as part…

Info COVID-19

Are there any consequences from a VAT perspective in case a company has to destroy or discard goods due to the COVID-19 outbreak?

It is conceivable that perishable goods such as food, flowers or perishable raw materials will become unsellable as a result of the compulsory closure of certain companies.

Info COVID-19

What are the possibilities to claim a VAT refund if an invoice is not paid or will not be paid within due time?

As a result of the COVID-19 crisis, suppliers and service providers will be more often confronted with unpaid invoices or invoices that may only be paid long after the due…

Info COVID-19

Are there any other possibilities to optimise the cashflow position of my business?

In addition to the above-mentioned special measures in the context of the COVID-19 outbreak, there are still opportunities under the existing VAT-regulation that VAT-taxable persons might use. We will list…

Info COVID-19

Can an accelerated refund of my VAT-credit be requested?

Yes, the Belgian government has granted an accelerated refund of the VAT credit with respect to the February 2020 VAT return for all companies that submit monthly VAT returns and…

Info COVID-19

What does the existing deferral measure from the Belgian government with respect to VAT include? Are there any specific formalities to be completed?

:: UPDATE - 16/02/2021 :: Through a duly motivated request that is submitted to the Regional "Tax Collectors Office" (in Dutch: Regionaal Invorderingscentrum) of the postal code of your place…

Info COVID-19

Excess amounts prepaid? Can the payments be recuperated quickly?

In the event that an excess amount has been prepaid, a request for a refund can be submitted through the MyMinfin electronic platform, until the last day of the third…

Info COVID-19

The taxable result of the current financial year is currently difficult to predict. How to proceed with tax prepayments?

During the course of the financial year, there are several due dates prior to which tax prepayments (“TPP”) can be made. For financial year 2020 (closing date on December 31),…


Luxembourg to deny the deduction of interest and royalty payments to blacklisted countries

Thursday, 02 April 2020

On 30 March 2020, the Luxembourg Government published a draft bill of law introducing measures to deny the tax deduction of interest and royalty payments made to affiliated parties established…

Info COVID-19

Does COVID-19 provide planning opportunities in view of valuations?

Yes, uncertainty impacts certain parameters in valuations, having a negative impact on the outcome. Values of distressed companies and assets are expected to be lower than their non-distressed counterparts. Next…

Info COVID-19

Should intercompany agreements be updated in view of COVID-19?

Intercompany agreements are often the starting point in assessing transfer prices in a group context. It is very likely that the COVID-19 crisis will have an impact on terms and…

Info COVID-19

Does COVID-19 have an impact on transfer pricing policies?

COVID-19 is very likely to have a significant impact on the results of multinational companies worldwide, because of disrupted (global) supply chains, significantly impacted demand, the search of liquidity, etc.…

Info COVID-19

Have the payment periods for tax debts been deferred? Are late-payment interests and/or tax increases due in case of a deferred payment?

1. Automatic deferral for income taxes For corporate income tax, personal income tax, legal entities tax, and non-residents tax debts the payment periods have automatically been deferred by two months…

Info COVID-19

Have the deadlines for the filing of income tax returns been postponed?

The deadlines for the filing of corporate income tax, legal entities tax and non-resident/corporate tax returns that had to be filed between 16 March (incl.) and 30 April (incl.) has…


Luxembourg law implementing EU reporting obligations adopted

Wednesday, 01 April 2020

The law implementing the Council Directive (EU) 2018/822 of 25 May 2018 as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements…

Info COVID-19

International responses to COVID-19 : overview provided by WTS GlOBAL

Overview International COVID-19 measures : Our fellow members of WTS Global have collected information and advice on managing the impact of COVID-19 in their home markets. We are pleased to offer you…

Info COVID-19

Luxembourg tax and other specific measures announced.

Facing the pandemic, the Luxembourg government adopted a regulation on 18 March 2020 declaring a state of emergency and introducing several measures, including a partial lockdown, as also seen in…

Info COVID-19

Event cancelled? Check your VAT refund possibilities

The outbreak of the coronavirus has provoked an unprecedented surge of no-shows, postponements and cancellations in the event sector. In many cases, entrance tickets were already sold by the event-organizer…

Info COVID-19

Special tax measures for working from home

In these times of national lockdowns, numerous employees are encouraged or forced to work from home. In response hereto, the tax authorities have taken a number of exceptional measures.

Info COVID-19

Belgian tax measures to mitigate the impact of the Corona crisis

The Belgian government announced a series of tax measures to help mitigate the impact of the Corona crisis. These tax measures relate to income taxes, wage withholding taxes and VAT.…


Corona measures

Monday, 16 March 2020

Dear client, To prevent the spread of the coronavirus and to protect your health and that of our employees, extra precautions will also be taken within our organization. We want…


ATAD interest limitation rules finally implemented in Belgium

Friday, 13 March 2020

A long-awaited Royal Decree on the interest limitation rules provided by the Anti-Tax Avoidance Directive (‘ATAD’) was published just before the year-end (Belgian State Gazette of December 27, 2019). This…


Doctoral research by Kimberly Van Sande - Digitax

Monday, 02 March 2020

The world has changed considerably in the last 100 years, especially in the last decades as a result of the digital evolution. The digital evolution seems to be accelerating and…


International tax scribbles and scrawls

Friday, 28 February 2020

Belgian implementation of DAC6 approved at the last minute With the Act of 20 December 2019, the Belgian legislator implemented the much-discussed DAC6 at the last minute.1 The Act will enter…


Belgian tax administration releases Circular Letter “Transfer Pricing”

Wednesday, 26 February 2020

The Belgian tax administration published the Circular Letter “Transfer Pricing” (Circular Letter 2020/C/35). This document is the final version of the Circular Letter following the draft Circular Letter that was initially…


Top law firms ALTIUS and Tiberghien join their sports expertise in ATFIELD

Monday, 20 January 2020

Brussels – The sports departments of full service law firm ALTIUS and the tax law firm Tiberghien have joined forces to establish a new legal service provider in the sports…


Changes in tax and social security obligations affecting Belgian companies for benefits granted by foreign affiliated companies

Thursday, 16 January 2020

In the first edition of the WTS Global Mobility Newsletter, Katrien Bollen talks about the changes in tax and social security obligations affecting Belgian companies for benefits granted by foreign affiliated…


EU VAT – quick fixes: new EU sales listing and new rules for proof of intra-Community supplies

Tuesday, 07 January 2020

At the end of 2019, the Belgian authorities published some necessary implementing measures for the introduction of the so-called ‘quick fixes’ (see previous newsflashes, click here and here). These new…


Comments on the Public Consultation Document in respect of the Global Anti-Base Erosion Proposal (“GloBE”) under Pillar Two

Thursday, 05 December 2019

WTS Global commented on the Public Consultation Document in respect of the Global Anti-Base Erosion Proposal (“GloBE”) under Pillar Two. Koen Morbée represented Tiberghien in the submission of these comments. The…


Comments on the Secretariat Proposal for a “Unified Approach” under Pillar One

Tuesday, 03 December 2019

WTS Global commented on the of the Secretariat Proposal for a “Unified Approach” under Pillar One. Koen Morbée and Andy Neuteleers represented Tiberghien in the submission of these comments.  You…

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