Advocaten / Avocats / Lawyers


Tiberghien International Tax update: Wake-up call: European Parliament demands EU to take appropriate action in taxing the digital economy

On April 29th the European Parliament (“EP”) adopted its resolution “on digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax”. The EP again reiterates…

Tiberghien International Tax update: New withholding tax rules on UK sourced interest and royalty payments as from 1 June 2021

With the expiry of the Brexit transition period as of 1 January 2021, the United Kingdom is no longer bound by EU law, including the Interest and Royalties Directive (hereafter…

An active UN adopts new UN model treaty provision regarding income from automated digital services

The UN has recently been very active in the area of taxation. On 20 April, the UN Committee of Experts on International Cooperation in Tax Matters agreed to adopting a…

Key Figures in Belgian Estate and Income Tax 2021

The continuing changes in Belgian Estate and Income tax, together with the growing discrepancies between the three Belgian regions, are generating a tangle of regulations that are sometimes hard to…

Are tax authorities allowed to exclude persons from forming a VAT group? The European Court of Justice enlightens us again

Decision of the Court On April 15, 2021, the European Court of Justice issued its ruling in the case C-868/19 “M-GmbH” on the scope of the VAT group provisions. In…

Luxembourg clarifies financial assistance rules for private limited liability companies (SARL)

Draft bill N°7791, submitted to the Luxembourg Parliament (Chambre des Députés) on 16 March 2020, proposes to amend article 1500-7 of the law of 10 August 1915 on commercial companies,…

The Belgium / Luxembourg 24 day-rule: update

Belgian tax resident working in Luxembourg If a Belgian tax resident works in Luxembourg, the question arises where the Luxembourgish salary is taxable. This may be relevant considering the lower…

The OECD’s Discussion draft on changing the Commentary on Article 9 (and others)

Article 9 of the OECD Model Tax Convention deals with the (distribution of) taxation (rights in respect) of transactions between associated enterprises. The OECD now proposes changes to the Commentary…

Can MLI arbitration finally kick off?

First competent authority agreement regarding MLI arbitration published The Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting (‘MLI’) provides the possibility for a…

E-commerce: Avoid VAT compliance obligations abroad and register now for the One Stop Shop (OSS)

From 1 July 2021, companies selling goods via web shops will have to deal with foreign VAT and the related obligations much sooner when selling goods to private individuals in…

New EU tax transparency rules for digital platform operators officially adopted and published: DAC 7 enters into force in 2023

The European Union Member States agreed to a new measure to tackle the challenges they face when taxing the digital economy. One of the crucial elements for this to succeed…

Covid-19 Telework: how to mitigate the fiscal impact?

Due to the Covid-19 government measures, most employees work mainly from their home offices from March 2020 onwards.    

Overview of Digital Platform Reporting Obligations in the EU

After our publication on Belgium’s digital platforms reporting obligations (which you may read here), the WTS Global Digital Tax Law Center has analyzed whether other EU Member States have implemented…

Real estate abroad - fulfil your legal obligations in time!

On 11 February 2021, a draft bill was approved by the Belgian parliament amending the tax treatment of real estate located abroad. With this bill, the Belgian legislator aims to…

VAT on making cars available to employees: a headache ahead for cross border employers?

On February 11, 2021, the Luxembourg VAT authorities issued a circular with respect to the treatment applicable to making cars available to employees. The Circular offers clarifications upon the judgment…

Further clarifications on the exemption introduced for bonuses granted to employees

The 2021 budget law dated 19 December 2020 (the “Law”) added a §13a to article 115 of the Luxembourg Income Tax Law (“LITL”). This measure introduces a new tax regime…

Constitutional Court questions the application of the cayman tax to trusts

Previously, in its judgment of 11 March 2020 (A.R. no. 2018/4033/A unpublished)1, the Brussels court of first instance approved an agreement between the Belgium-resident founder of a Canadian trust and…

Draft bill to deny the deduction of interest and royalty payments to blacklisted countries as of 1 March 2021 has been passed.

The draft bill published on 30 March 2020 and introducing measures to deny the tax deduction of interest and royalty due to affiliated parties established in a blacklisted jurisdiction has…

FIDAL joins WTS Global in France

Tiberghien is pleased to announce a new development within the WTS Global network: since January 2021, the leading French law firm, FIDAL, has joined WTS Global. (read press release) This…

Real Estate Guide 2020

The WTS Global experts are happy to present to you the fifth edition of the Real Estate Investment Guide. As usual, the guide provides you with a comprehensive overview of…
Info COVID-19

What about import duties for the supply of medical devices?

In the light of decision 2020/491, the European Commission provides, next to the (temporarily) exemption of VAT for certain medical devices, an exemption of import duties that normally apply for…

Belgium anticipates DAC 7: New Belgian reporting obligations for digital platforms facilitating the provision of services

General Digital ‘collaboration’ platforms that connect suppliers of services to their customers are subject to new reporting obligations. These were introduced because many service providers (including Airbnb providers) allegedly do…

A Circular on interest limitation rules has been issued by the Luxembourg tax authorities

A new circular LIR 168bis/1 (the “Circular”), dated 8 January 2021, was published by the Luxembourg tax authorities on 8 January 2021. This Circular aims to clarify the interpretation and…

International Comparative Legal Guide - Private Client Laws and Regulations 2021

The International Comparative Legal Guide - Private Client covers common issues in private client laws – including pre-entry tax planning, connection factors, taxation issues on inward investment, succession planning, trusts…

Tiberghien comments on the OECD Blueprints on Pillar One and Pillar Two

Commenting on the OECD 'Blueprints' published on Monday 12 October, Koen Morbée, partner at Tiberghien Lawyers, and Andy Neuteleers, partner at Tiberghien Economics, urged the OECD Centre for Tax Policy…

HR tax & transfer pricing: an unexpected journey

Tiberghien and Tiberghien economics work together on HR tax and transfer pricing, which are two distinct fiscally- and economically-inspired disciplines that have more interaction than is often realised at first…

A new chapter in the UBO register saga: the Royal Decree of 23 September 2020

The implementation of the Belgian UBO register has turned into a real saga. The deadline for the first registration has been postponed up to three times (although the last time…

Year-end transfer pricing adjustments and their impact on customs & VAT

As the end of 2020 fast approaches, we notice that many multinational companies during the coming weeks/months often perform an annual assessment of transfer prices. The key question asked is:…

Taxation of Crypto Assets

Taxation of Crypto Assets begins with an overview of the technology and characteristics of crypto assets as well as the key tax concepts and types of taxes that could apply…

Luxembourg – France double tax treaty : clarifications on the 29-day threshold

A Circular L.G. – Conv. D.I. n°61 (“the Circular”) has been issued by the Luxembourg tax authorities on 21 October 2020 bringing some clarifications on the point 3 of the…
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