Events
Quo vadis Belgian Football: challenges and perspectives
News
Tiberghien wins the prestigious Trends award for 'Best Law Firm in Tax Law 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
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
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
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
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…
News
France 2018 - “Année Blanche” ?
Currently, French income tax is generally collected in the year after the income has been earned after the filing of a tax return.
Publications
The Ne Bis in Idem Rule: Do the EUCJ and the ECtHR Follow the Same Track?
On 20 March 2018 the Grand Chamber of the EUCJ delivered three rulings on the extent to which the principle of ne bis in idem permits Member States from imposing…
News
The Belgian UBO register: Modified deadline of 31 March 2019
Previously, we informed you about the introduction of the Belgian UBO register (see this link). This UBO register is a centralised database (organised on a European level) through which companies, associations,…
News
The Belgian parliament has passed the VAT taxable rent law
The optional regime for a VAT taxable rent (for a detailed overview of this new regime, see link) has been approved by the Belgian Chamber of Representatives on 4 October…
News
VAT update: Ecofin agreement on quick fixes, the generalised reverse charge mechanism and reduced rate for e-books
On 2 October 2018 a much-anticipated ECOFIN meeting was held in Luxembourg. The EU Ministers of Finance reached an agreement on quick fixes, the generalised reverse charge mechanism and the…
News
Belgian authorities take a more flexible position on VAT penalties
The Belgian authorities have adopted a new policy for imposing penalties in VAT matters. Traditionally the Belgian authorities have applied a strict policy for imposing penalties. Each VAT error is…
News
PRESS RELEASE - WTS Global opens US desk in New York and San Francisco
WTS Global opens US desk in New York and San Francisco to further strengthen its footprint in North America.
News
Luxembourg UBO register accessible to all !
On 10 July 2018, government amendments were proposed to the draft bill introducing the UBO register in Luxembourg (the “Register”). These amendments are in line with the provisions of Directive…
News
Luxembourg issues a circular on cryptocurrencies
On July 26, 2018 the Luxembourg tax authorities issued Circular L.I.R. n°14/5 - 99/3 - 99bis/3 on the Luxembourg tax treatment of transactions involving cryptocurrencies (the “Circular”).The main aspects of…
News
Luxembourg VAT Grouping – Luxembourg government publishes its final law
For prior coverage after the introduction of the bill of law dated 16 April 2018 (the “Bill”), we refer to our newsletter of 3 May 2018. As indicated in our…
News
VAT and immovable rent: what to know about the final draft law!
In March 2018, the Belgian government reached a final agreement on the introduction of an optional system for VAT and immovable rent. At that time, the main characteristics of the…
News
VAT deduction and active holdings: EU case law widens the scope
On July 5, 2018 the Court of Justice of the European Union delivered a new and welcome judgment about input VAT recovery by holding companies (ECJ, Marle Participations SARL, C-320/17,…
News
Luxembourg draft law to implement the Anti-Tax Avoidance Directive (ATAD)
On June 19th, 2018 was released the draft law (the “Draft Law”) implementing, among other provisions inspired by BEPS, the EU Anti-Tax Avoidance Directive (“ATAD” or the “Directive”). ATAD was…
News
NEW reporting obligation for cross-border arrangements – European Directive of 25 May 2018 entered into force on 25 June 2018.
On 25 May 2018, the Council Directive amending Directive 2011/16/EU concerning the mandatory automatic exchange of information in the field of taxation for reportable cross-border arrangements was approved. From 1…
News
Private Privak (Pricaf) 3.0 – an update
The Private Privak (Pricaf) has been amended a third time, based on the needs of the private equity sector. This reform eliminates major constraints which limited the success of the…
News
NEW reporting obligation for cross-border arrangements – Council Directive approved 25 May 2018
Today, Friday 25 May 2018, has seen the approval of the Council Directive amending Directive 2011/16/EU concerning the mandatory automatic exchange of information in the field of taxation for reportable…
Events
Tax Treaty Case Law around the Globe 2018
News
Luxembourg VAT Grouping On Its Way !
On 16 April 2018, a bill of law (no. 7278, the “Bill”) has been presented to Luxembourg Parliament which aims at introducing in Luxembourg a grouping regime for Luxembourg value…
News
New Luxembourg intellectual property regime in force
Luxembourg new tax regime designed to increase intellectual property (“IP”) developments has entered into force in April 2018 and is effective as of 1 January 2018. The new regime (the…
News
France and Luxembourg sign revised double tax treaty
On 20 March 2018, a new double tax treaty was signed between France and Luxembourg (hereinafter the "DTT"). It will replace the current version of the treaty dated 1 April…
Events
ABA's Tax Planning Strategies U.S. and Europe Conference
News
Corporate Tax Reform
A recent reform has reshaped the corporate income tax rules in various key areas, thus creating new tax benefits for Belgian companies, but also introducing new compensating measures to balance…
News
New position of the Belgian social security authorities on determining the applicable social security regime (EU REGULATION 883/2004)
Belgium now applies the principle of “requalification”. In the context of international employment situations, the EU Regulation 883/2004 determines which social security legislation is applicable to people working simultaneously in…
Events
Tax Executives Institute 68th Midyear Conference
News
New EU transparency rules for intermediaries involved in cross border tax planning
On 13 March, the EU Member States reached a political agreement on the European Commission’s proposal dated June 2017 aiming at strengthening tax transparency by the introduction of a mandatory…
News
PRESS RELEASE - WTS Global creates cutting-edge European Tax Law Centre in Brussels
Brussels, February 20, 2018 - WTS Global, the leading global tax practice, establishes its cutting-edge European Tax Lax Centre in Brussels under the leadership of Tiberghien
Events
Indirect Tax Forum
News
UBO registers further tightened throughout the EU !
Whilst the Luxembourg law proposal of 6 December 2017, which introduced the UBO register imposed under the fourth EU anti-money laundering directive (2015/849/EC, the “Fourth Directive”) into Luxembourg domestic law, is still…
News
UBO register very close to be introduced in Luxembourg !
Following the adoption of the fourth EU anti-money laundering directive (2015/849/EC, the “Directive”) which aim is to prevent money laundering and terrorism financing by means of, inter alia, introducing central…
Events
New Perspectives on Fiscal State Aid: Legitimacy and Effectiveness of Fiscal State Aid Control
News
Ecofin agreement on new rules for e-commerce and e-books
This article briefly describes the new rules. Together with the higher focus of the VAT authorities on VAT and e-commerce, this evolution makes clear that a correct VAT compliance is…
News
US Senate approves tax bill
On Saturday 2 December, the Senate voted 51 to 49 to pass an amended version of the tax reform bill.
News
US Tax reform bill: Tax Cuts and Jobs Acts
17/11/2017 - On November 2, the House Republican's tax reform bill – the Tax Cuts and Jobs Act – was released. This bill is 429 pages and should provide for…
Publications
Belgium introduces horizontal supervision
In the ongoing fight against tax fraud, the Belgian federal government intends to implement a new approach for tax audits. In the future, tax inspectors will no longer perform day-to-day…
News
Participation exemption for dividends received by parent companies: 100% exempt
In the framework of the expected corporate income tax reform (further to the agreement reached at government level last summer), the Belgian government intends increasing the participation exemption (dividend received…
News
Christophe Coudron appointed as National Branch Reporter at IFA Congress 2019
The Board of the Belgian IFA Branch has appointed Christophe Coudron as National Branch Reporter on the topic 'Investment Funds' at the IFA Congress in London in 2019. Christophe continues…
Publications
Towards a More Coordinated Approach of the Relation Between the Taxpayer and Tax Administrations: The European Taxpayers’ Code
In its Communication of 27 June 2012 the European Commission stated that an increase in efficiency and effectiveness of the administration of tax collection is crucial in fighting tax fraud and evasion. As…
Events
Wealth+ Private Banking & Wealth Management Summit
Publications
WTS Transfer Pricing Newsletter October 2017
The WTS TP newsletter summarizes new developments in the field of TP for 10 countries and has been prepared by local TP experts within the global WTS-network. Jean-Luc Dascotte, Michiel Boeren and…
News
Court of Justice restricts the VAT exemption for cost-sharing associations: significant impact on the financial, insurance and real estate sectors
26/09/2017 - On 21 September 2017 the Court of Justice of the European Union drastically restricted the VAT exemption for cost-sharing associations in a number of controversial judgments. The bank…
News
VAT Revolution in the Real Estate Sector: Belgium to introduce optional VAT regime for immovable letting
17-08-2017 – On 26 July 2017, the Belgian federal government reached an agreement on the principles of the state budget for the coming year. In addition to a number of…
Events
BVA's President Meeting
News
The Belgian government reaches an agreement on corporate income tax reform
On 26 July 2017, the federal government reached an important agreement on corporate income tax reform.
Publications
VAT and Directors’ Fees in the Benelux
The VAT Directive does not clearly address the question of the VAT treatment of directors’ fees, and recent developments in Dutch, Belgian and Luxembourg VAT legislation have emphasized the lack of harmonization on that question…
Publications
WTS - Assignments in Europe 2017
Tiberghien’s HR Tax Team contributed to the new WTS Brochure on “Assignments in Europe 2017”. In the booklet you will find a brief overview of tax, social security and immigration…
Publications
The broader scope of the Belgian VAT exemption for the management of special investment funds offers opportunities for private equity funds
23-06-2017 - In 2016, the Belgian VAT exemption for the management of investment funds changed following the introduction of new rules for the Belgian Real Estate Investment Trust (B-REIT). However,…
News
Two awards for WTS at ITR European Awards Ceremony
Tiberghien’s partner WTS was distinguished in two areas at this year’s International Tax Review (ITR) European Awards Ceremony, which took place on May 18 in London. WTS Global was honored…
News
ECJ decides on Belgian “Fairness Tax” and French “Contribution Additionnelle”
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
Adults & Children in Postmodern Societies - International Family Law Conference
Events
International Tax Conference "Growth and Taxes"
News
Tiberghien opens new office in Ghent
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?
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…
