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News

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.…

News

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…

News

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…

News

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…

News

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…

News

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…

News

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…

Publications

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…

News

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…

Publications

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…

Publications

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…

News

How high is the tax pressure in the cockpit?

Friday, 15 November 2019

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…

News

Belgians working in Luxembourg - 24-days tolerance may go up to 48 days

Tuesday, 12 November 2019

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…

Publications

Private client law in Belgium: overview

Monday, 28 October 2019

‘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…

News

Luxembourg 2020 draft Budget Law - Pre-2015 tax rulings may end on 31 December 2019

Monday, 21 October 2019

On 14 October 2019, the Luxembourg Government submitted the draft Budget Law for the year 2020 to the Luxembourg Parliament.

News

Signature of an amendment to the new treaty between France and Luxembourg

Monday, 21 October 2019

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…

News

New circular letter regarding article 19bis ITC and possibilities to claim refund of withholding tax

Friday, 27 September 2019

The Belgian tax administration issued a new circular letter on article 19bis ITC (circular letter of 25.09.2019).

News

Deadline UBO registration: 30 September 2019. Sanctions as from 2020.

Thursday, 26 September 2019

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…

News

Newsflash: ECJ State Aid on Starbucks & Fiat

Wednesday, 25 September 2019

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…

News

Deadline for the registration with the Luxembourg UBO register postponed to 30 November 2019

Thursday, 29 August 2019

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…

Events
26-27 September 2019 | 8.45 a.m. - 3.50 p.m. | NH Grand Hotel Krasnapolsky Amsterdam

Global Transfer Pricing Forum - Europe 2019

Speaker: Andy Neuteleers (T/A economics and WTS Global Belgium)
Publications

The uniform application of European Union law: The Court of Justice confirms its role as ultimate Cerberus

Wednesday, 17 July 2019

Click here for the publication in EC Tax Review 2019/3, p. 122-124.

News

New tax treaty between France and Luxembourg ratified by Luxembourg parliament

Thursday, 11 July 2019

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…

News

Circular 793 issued by the Luxembourg VAT authorities regarding new VAT rates applicable to electronic publications, essential hygienic items & plant protection products

Monday, 17 June 2019

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…

Publications

The changes introduced by the Belgian look-through taxation regulations or Cayman Tax 2.0

Wednesday, 12 June 2019

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…

Events
26-27 September 2019 | 10.00 a.m. - 4.30 p.m. | Huis ter Duin, Noordwijk aan Zee

IVEA - International VAT Expert Academy

Speaker: Stijn Vastmans
News

Interest Limitation Rules in the EU

Tuesday, 11 June 2019

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…

News

VAT and intra-EU trade: companies should prepare for the 4 ‘quick fixes’ from 1 January 2020

Friday, 17 May 2019

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…

News

VAT Update for the Digital Economy

Tuesday, 14 May 2019

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…

News

Pricaf Privée legislation adapted

Friday, 26 April 2019

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…

News

Ceci n’est pas une cigarette. The concept of ‘cigars or cigarillos’ for excise purposes

Wednesday, 17 April 2019

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…

News

The MLI ratification process formally completed - What happens next for Luxembourg?

Wednesday, 10 April 2019

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…

News

Luxembourg VAT updates

Monday, 08 April 2019

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…

News

“Two beers or not two beers, that’s the question” - The definition of “beer” and its taxable basis for excise duties

Friday, 29 March 2019

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…

Events
26 and 27 April 2019 | Université de Lille

Football, Finance and the Law

Speaker: Daan Buylaert, Pieter Debaene and many more
News

Welcoming changes to interest limitation rules for Luxembourg tax unities

Wednesday, 13 March 2019

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…

Events
3-5 April 2019 | 12.30 p.m. - 3.30 p.m. | Paris, France

ABA: 19th Annual U.S. and Europe Tax Practice Trends

Speaker: Anne Van de Vijver
News

European Commission investigates tax treatment of Huhtamäki in Luxembourg

Monday, 11 March 2019

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”),…

News

ECJ interprets the notions of "beneficial ownership" and "tax abuse"

Thursday, 28 February 2019

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…

News

State Aid Update: General Court annuls the Commission’s state aid decision concerning Belgium’s Excess Profit Rulings (EPR)

Friday, 15 February 2019

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…

News

Luxembourg UBO register will be effective as from 1st March 2019

Tuesday, 22 January 2019

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…

News

Tiberghien expands its customs and excise team

Friday, 11 January 2019

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…

News

Brexit: no time to waste

Wednesday, 09 January 2019

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…

Publications

Does new case law on a “subject-to-tax clause” in double tax treaties provide opportunities for Belgian sportspersons?

Monday, 07 January 2019

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…

News

Pro League adopts action plan clarifying the role of football agents and increasing the transparency in Belgian football: potential tax consequences and points of attention

Friday, 21 December 2018

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…

Events
30 - 31 January 2019 | Zürich Marriott Hotel, Zürich

Russian Wealth Advisors Forum

Speaker: Gerd D. Goyvaerts
Events
4-5 March 2019 | Claridge's Hotel, London, England

The IBA 24th International Private Client Conference

Speaker: Gerd D. Goyvaerts
Publications

International transfers of professional football players

Friday, 30 November 2018

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…

Events
6 December 2018 | 12 am - 2 pm | Tour&Taxis, Brussels

All you need to know about 'Cash for car' and mobility budget

Speaker: Katrien Bollen
Events
18 December 2018 | 12 am - 3 pm | Tour&Taxis, Brussels

Quo vadis Belgian Football: challenges and perspectives

Speaker: Daan Buylaert and Vincent Vercauteren
News

Tiberghien wins the prestigious Trends award for 'Best Law Firm in Tax Law 2018'.

Wednesday, 14 November 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

Thursday, 18 October 2018

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

Monday, 15 October 2018

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

Monday, 15 October 2018

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

Friday, 12 October 2018

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…

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