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ECJ decides on Belgian “Fairness Tax” and French “Contribution Additionnelle”

Thursday, 18 May 2017

18-05-2017 - The European Court of Justice decided that both the Belgian “Fairness Tax” and the French “Contribution Additionnelle” are – to a certain extent – incompatible with art. 4…

Events
6 & 7 July 2017 | 09.00h - 16.15h | Brussels

Adults & Children in Postmodern Societies - International Family Law Conference

Speaker: Charlotte Declerck
Events
30 June 2017 | 09.00h - 17.30h | Munich, Germany

International Tax Conference "Growth and Taxes"

Speaker: Bernard Peeters
News

Tiberghien opens new office in Ghent

Tuesday, 02 May 2017

09-05-2017 - Tiberghien, the specialist tax law firm with over 80 lawyers and the largest tax practice in Belgium, has opened a new office in Ghent. The new location is…

News

CbCR: Luxembourg implements Directive (EU) 2016/881, what are the lessons at this stage?

Wednesday, 26 April 2017

26-04-2017 - The process in Luxembourg has been particularly fast, with the entry into force of the new mechanism in domestic law less than 12 months after the adoption of…

News

New Belgian exit tax rules

Wednesday, 26 April 2017

26-04-2017 - Belgium introduces a deferred payment regime for companies required to pay exit taxes on outbound cross-border relocation of assets, migration or restructuring in line with article 5 of…

News

Belgian register of ultimate beneficiaries (“UBO-register”) is approaching

Wednesday, 26 April 2017

26-04-2017 - Under Articles 73 to 75 of the draft Bill on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing…

News

The CJEU’s Wereldhave judgment: Dutch investment funds with “Fiscal Investment Institution” status do not fall within the Parent-Subsidiary Directive’s scope

Wednesday, 26 April 2017

26-04-2017 Facts Two Dutch companies, Wereldhave International and Wereldhave, respectively own 35% and 44% of the Belgian company, Wereldhave Belgium. Both Dutch companies have the “Fiscal Investment Institution” (“fiscale beleggingsinstelling”)…

News

Taxation of pensions paid by Belgian debtors to non-residents: change of rules

Wednesday, 26 April 2017

26-04-2017 Pensions subject to Belgian non-resident income tax The Belgian Income Tax Code provides, as a basic rule, that occupational pensions paid to non-resident individuals are subject to tax in…

News

Belgium introduces exit tax rules as it implements ATAD

Thursday, 06 April 2017

06-04-2017 - Belgium introduces a deferred payment regime for companies required to pay exit taxes on the cross-border relocation of assets, migration or restructuring in line with the EU Anti-Tax…

News

Tiberghien’s continued growth

Tuesday, 04 April 2017

03-04-12 In recent years, tax law firm Tiberghien has seen tremendous growth. Now, in addition to this organic growth, the tax lawyers of the law firm Dauginet, will be joining…

Publications

International double taxation in the European Union: comparative guidelines from Switzerland and the United States

Monday, 27 March 2017

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”)

Tuesday, 14 March 2017

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…

Events
30 March 2017 | 09.00h - 17.15h | Düsseldorf

Indirect Tax Forum 2017

Speaker: Stijn Vastmans
News

VAT advance payments for quarterly VAT returns abolished from 1 April 2017

Monday, 27 February 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...

Monday, 13 February 2017

... 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
6 April 2017 | 16.00h - 17.30h | Barcelona

17th Annual Tax Planning Strategies - U.S. and Europe

Speaker: Koen Morbée (co-chair)
Events
17 March 2017 | 09.30h - 17.00h | Hasselt University

Symposium: The Belgian Reform of Succession Law from a Comparative Perspective

Speaker: Charlotte Declerck
Publications

Income Taxation of Trusts in Belgium

Friday, 27 January 2017

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
8 February 2017 | 16.30h - 18.30h | London

Seminar STEP: 'Global and European Crossroads : Dutch and Belgian Cross-Border Estate Planning'

Speaker: Alain Van Geel
News

Luxembourg introduces new rules applicable to intra-group financing companies

Tuesday, 03 January 2017

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

Thursday, 22 December 2016

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

Monday, 12 December 2016

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'

Thursday, 08 December 2016

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?

Thursday, 08 December 2016

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
7 December 2016 | 09.00h - 11.00h | University of Antwerp

Morning lectures - Domestic anti-abuse rules and treaty override

Speaker: Anne Van de Vijver en Koen Morbée
Events
6-7 March 2017 | Claridge's Hotel, London, England

22nd Annual IBA International Wealth Transfer Practice Conference

Speaker: Gerd D Goyvaerts
Events
10 November - 12 November 2016 | Budapest (Hungary)

WTS Global Meeting 2016 in Budapest

News

Permanent establishments: recent developments

Thursday, 03 November 2016

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…

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