Events
All you need to know about 'Cash for car' and mobility budget
Events
Quo vadis Belgian Football: challenges and perspectives
News
Tiberghien wins the prestigious Trends award for 'Best Law Firm in Tax Law 2018'.
We are very pleased to announce that Tiberghien has been named 'Best Law Firm in Tax Law 2018’ by the jury of Trends Legal Awards.
News
VAT and holding companies: European Court of Justice accepts the right to deduct input VAT on broken-deal costs
On 17 October 2018 the Court of Justice of the European Union (‘CJEU’) delivered its ruling in the Ryanair case (C-249/17). This decision resolves the issue of input VAT recovery…
News
New developments in cross border working between Luxembourg and Belgium
Will there be soon an update of the mutual agreement (accord amiable) of 16 March 2015 to the Belgium - Luxembourg Tax Treaty?
News
New developments in cross border working between Luxembourg and Belgium
Will there be soon an update of the mutual agreement (accord amiable) of 16 March 2015 to the Belgium - Luxembourg Tax Treaty?
News
Equity granted by a foreign parent company: recent developments
The Belgian government is contemplating to introduce a more general reporting and tax withholding obligation for Belgian companies/subsidiaries when benefits (such as free shares or shares at reduced price) are…
News
France 2018 - “Année Blanche” ?
Currently, French income tax is generally collected in the year after the income has been earned after the filing of a tax return.
Publications
The Ne Bis in Idem Rule: Do the EUCJ and the ECtHR Follow the Same Track?
On 20 March 2018 the Grand Chamber of the EUCJ delivered three rulings on the extent to which the principle of ne bis in idem permits Member States from imposing…
News
The Belgian UBO register: Modified deadline of 31 March 2019
Previously, we informed you about the introduction of the Belgian UBO register (see this link). This UBO register is a centralised database (organised on a European level) through which companies, associations,…
News
The Belgian parliament has passed the VAT taxable rent law
The optional regime for a VAT taxable rent (for a detailed overview of this new regime, see link) has been approved by the Belgian Chamber of Representatives on 4 October…
News
VAT update: Ecofin agreement on quick fixes, the generalised reverse charge mechanism and reduced rate for e-books
On 2 October 2018 a much-anticipated ECOFIN meeting was held in Luxembourg. The EU Ministers of Finance reached an agreement on quick fixes, the generalised reverse charge mechanism and the…
News
Belgian authorities take a more flexible position on VAT penalties
The Belgian authorities have adopted a new policy for imposing penalties in VAT matters. Traditionally the Belgian authorities have applied a strict policy for imposing penalties. Each VAT error is…
News
PRESS RELEASE - WTS Global opens US desk in New York and San Francisco
WTS Global opens US desk in New York and San Francisco to further strengthen its footprint in North America.
News
Luxembourg UBO register accessible to all !
On 10 July 2018, government amendments were proposed to the draft bill introducing the UBO register in Luxembourg (the “Register”). These amendments are in line with the provisions of Directive…
News
Luxembourg issues a circular on cryptocurrencies
On July 26, 2018 the Luxembourg tax authorities issued Circular L.I.R. n°14/5 - 99/3 - 99bis/3 on the Luxembourg tax treatment of transactions involving cryptocurrencies (the “Circular”).The main aspects of…
News
Luxembourg VAT Grouping – Luxembourg government publishes its final law
For prior coverage after the introduction of the bill of law dated 16 April 2018 (the “Bill”), we refer to our newsletter of 3 May 2018. As indicated in our…
News
VAT and immovable rent: what to know about the final draft law!
In March 2018, the Belgian government reached a final agreement on the introduction of an optional system for VAT and immovable rent. At that time, the main characteristics of the…
News
VAT deduction and active holdings: EU case law widens the scope
On July 5, 2018 the Court of Justice of the European Union delivered a new and welcome judgment about input VAT recovery by holding companies (ECJ, Marle Participations SARL, C-320/17,…
News
Luxembourg draft law to implement the Anti-Tax Avoidance Directive (ATAD)
On June 19th, 2018 was released the draft law (the “Draft Law”) implementing, among other provisions inspired by BEPS, the EU Anti-Tax Avoidance Directive (“ATAD” or the “Directive”). ATAD was…
News
NEW reporting obligation for cross-border arrangements – European Directive of 25 May 2018 entered into force on 25 June 2018.
On 25 May 2018, the Council Directive amending Directive 2011/16/EU concerning the mandatory automatic exchange of information in the field of taxation for reportable cross-border arrangements was approved. From 1…
News
Private Privak (Pricaf) 3.0 – an update
The Private Privak (Pricaf) has been amended a third time, based on the needs of the private equity sector. This reform eliminates major constraints which limited the success of the…
News
NEW reporting obligation for cross-border arrangements – Council Directive approved 25 May 2018
Today, Friday 25 May 2018, has seen the approval of the Council Directive amending Directive 2011/16/EU concerning the mandatory automatic exchange of information in the field of taxation for reportable…
Events
Tax Treaty Case Law around the Globe 2018
News
Luxembourg VAT Grouping On Its Way !
On 16 April 2018, a bill of law (no. 7278, the “Bill”) has been presented to Luxembourg Parliament which aims at introducing in Luxembourg a grouping regime for Luxembourg value…
News
New Luxembourg intellectual property regime in force
Luxembourg new tax regime designed to increase intellectual property (“IP”) developments has entered into force in April 2018 and is effective as of 1 January 2018. The new regime (the…
News
France and Luxembourg sign revised double tax treaty
On 20 March 2018, a new double tax treaty was signed between France and Luxembourg (hereinafter the "DTT"). It will replace the current version of the treaty dated 1 April…
Events
ABA's Tax Planning Strategies U.S. and Europe Conference
News
Corporate Tax Reform
A recent reform has reshaped the corporate income tax rules in various key areas, thus creating new tax benefits for Belgian companies, but also introducing new compensating measures to balance…
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Tiberghien Tax Law Manual
