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…
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…
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…
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…
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.
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.…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
Tax affairs International tax law has specific rules for airline staff. Contrary to what the title of this article may suggest, these special provisions not only apply to pilots and…
If a Belgian individual is working in Luxembourg, the question arises which of the two countries may tax the Luxembourgish wages. The question is not without significance in light of…
‘Practical Law’ is the leading provider of UK, US and international legal know-how. Tiberghien (Mr. Gerd D. Goyvaerts) was asked to compile the Belgian Q&A chapter of the Private Client…
As announced in our previous article, on 2 July 2019, the Luxembourg parliament approved the new double tax treaty signed between France and Luxembourg (the “New Treaty”). The New Treaty…
The law of 18 September 2017 lays down the rules regarding the framing of the UBO register. By Royal Decree of 30 July 2018, the initial deadline to submit to…
The EU General Court Tuesday ruled in favor of Starbucks and in disadvantage of Fiat on the European’s Commission claim that both companies received illegal state aid from the Dutch, respectively…
The Law of 13 January 2019, which implements the register of ultimate beneficial owners in Luxembourg, grants the entities concerned, following its entry into force, a 6-month delay for complying…
On 2 July 2019 the Luxembourg parliament approved the new double tax treaty as signed between France and Luxembourg on 20 March 2018 (the “New Treaty”). This New Treaty shall…
At the time of the publication of the 2019 budget law on 29 April 2019, a Grand Ducal Regulation of 26 April 2019 was published. This Regulation amends the Appendix…
In this article a comment is given on the modifications to the Belgian ‘Cayman Tax’, applicable since 1 January 2018, and partially applicable since 17 September 2017. Notably, tax regulations…
Ivo Vande Velde, counsel at Tiberghien, took part in the 'WTS Gobal ILR Study' on the implementation of the interest limitation rules in the various EU Member States. This ILR Study…
VAT rules on intra-EU trade are currently subject to a major review on an EU level. This reform is deemed necessary to counter intra-EU fraud (see link). Although the outcome…
Tax professionals of the VAT Committee of WTS (World Tax Services), including Tiberghien's Stijn Vastmans and Stein De Maeijer and T/A economics' Andy Neuteleers, share their views on VAT issues that online…
The law on various financial provisions has been successfully passed prior to the dissolution of parliament. The new legislative text introduces several amendments throughout the Belgian financial legislation a.o. provisions of…
In a recent judgment, the Court of Justice ruled that rolls of tobacco part of whose outer wrapper of natural tobacco is covered, at the filter, by an additional paper…
On 14 February 2019, the law ratifying the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (“Multilateral Instrument” or “MLI”) was adopted by Luxembourg Parliament. On…
Brexit Newsletter from AED The Registration Duties, Estates and VAT Authority (AED) has issued a Newsletter informing all taxpayers of VAT related consequences of a British exit from the European…
Two recent judgments of the Court of Justice of the European Union are of particular importance for the European beer sector. These judgments do not only result in certain beers…
On 4 March 2019, the Luxembourg government presented its draft 2019 budget law to its parliament. This draft budget law includes some measures which the government had already announced when…
On 7 March 2019, the European Commission (the “EC”) announced that it will open an investigation into tax rulings issued by the Luxembourg tax authorities to Huhtalux S.à r.l. (“Huhtalux”),…
In its highly anticipated judgments of 26 February 2019, the ECJ took a decision in the so-called “beneficial ownership”- cases. These cases relate to the application of the interest-royalty directive…
In the past Belgian entities could obtain an advance ruling from the Belgian tax authorities, confirming that profits regarded as being ‘excess’, in that they exceeded the profit that would…
As announced in our previous articles (UBO register very close to be introduced in Luxembourg ! and Luxembourg UBO Register accessible to all !), Luxembourg will implement a register which…
In order to service an increasing demand of specific expertise in the field of customs and excise duties, Tiberghien reinforces its Indirect Taxes practice group. With almost 20 years of…
Brexit will have a significant impact on all companies doing business with the UK. In particular, the consequences for customs and VAT will be tremendous. As recently emphasised by Minister…
Introduction The Belgian Court of Cassation has ruled on 25 January 2018 on the application of art. 23, § 1, a (“methods for elimination of double taxation”) of the Belgian-Dutchdouble…
An expert panel of the Pro League (the organization representing the interests of all professional Belgian football clubs) appointed by the latter and presided by Belgian minister of State, Melchior…
An international transfer of a football player from one professional club to another may cause various financial streams with specific tax ramifications with sometimes doubtful solutions. The purpose of this…
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…
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…