Publications
International double taxation in the European Union: comparative guidelines from Switzerland and the United States
27-03-2017 - The Court of Justice of the European Union (CJEU) ruled on several occasions that, while international double taxation may hinder the fundamental freedoms guaranteed by European Union (EU)…
News
New Belgian Innovation Profits Deduction (“IPD”)
2017-03-14 - After the abolition of the patent income deduction, the Belgian government announced on 2 December 2016 a new tax deduction for innovation profits. In line with the OECD’s recommendations…
News
VAT advance payments for quarterly VAT returns abolished from 1 April 2017
On 23 February 2017 a royal decree was published in the Belgian Official Gazette that abolishes the obligation for VAT taxable persons submitting quarterly VAT returns to make advance payments.…
News
T/A economics: Painting a new story...
... as the BeNeLux alternative for transfer pricing and valuation services, yet with a distinct approach. T/A economics is proud to announce its launch. T/A economics is a joint venture between…
Events
17th Annual Tax Planning Strategies - U.S. and Europe
Events
Symposium: The Belgian Reform of Succession Law from a Comparative Perspective
Publications
Income Taxation of Trusts in Belgium
Trusts do not exist under Belgian civil law. However, trusts governed by foreign law are generally analyzed by applying conflict of law rules. As a result, Belgium will generally recognize…
Events
Seminar STEP: 'Global and European Crossroads : Dutch and Belgian Cross-Border Estate Planning'
News
Luxembourg introduces new rules applicable to intra-group financing companies
1. Introduction The Luxembourg direct tax authorities issued on 27 December 2016 new guidelines by means of the issuance of Circular L.I.R. no. 56/1 – 56bis/1 (hereinafter the “Circular”) which…
News
Commission proposes new measures to modernize VAT for cross-border B2C e-commerce
On 1 December 2016, the European Commission has proposed various legislative changes to improve the current VAT rules on e-commerce1.
News
Advocate General ECJ: Fairness Tax contrary to art. 4 Parent-Subsidiary Directive
In a case pending before the European Court of Justice, the Court has been asked to determine whether the Belgian “Fairness Tax” is compatible with the freedom of establishment and…
News
The new Belgian REIF - Ready for 'take-off'
The Royal Decree containing the regulatory framework for the new Belgian Real Estate Investment Fund (“REIF”) has finally been published in the Belgian Official Gazette. Belgian and international real estate…
News
Does the finance structure of your real estate investments need to be reviewed?
Unfortunately, there is as yet no final agreement on a major reform of the Belgian corporate income tax system. However, increasing numbers of tax measures do not require an agreement…
Events
Morning lectures - Domestic anti-abuse rules and treaty override
Events
22nd Annual IBA International Wealth Transfer Practice Conference
News
Permanent establishments: recent developments
The notion of permanent establishment (‘PE’) and the attribution of profits to a PE continue to develop at an ever-increasing pace. Enterprises engaged in cross-border activities should keep a close…
News
Netherlands: proposals on cooperatives and dividend withholding tax
On the third Tuesday of September 2016, which is traditionally Budget Day in the Netherlands, the Deputy Minister of Finance sent a letter to the Dutch Parliament containing proposed changes…
News
Luxembourg: VAT on directors' 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).
News
New tax treaty between Belgium and Japan may stimulate cross-border investments
A new tax treaty between Belgium and Japan was signed on 12 October 2016. This treaty, once it becomes applicable, will significantly increase cross-border business opportunities for individuals and corporations…
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
IBA Conference: The New Era of Taxation
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