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EU Court of Justice ruling on Belgian participation exemption regime in case of merger (DBI-aftrek/Régime RDT)

Wednesday, 26 October 2022

On October 20, 2022, the European Court of Justice (ECJ) delivered a ruling on the compatibility with the Parent-Subsidiary Directive of certain aspects of the Belgian participation exemption regime (“dividend…


Additional taxes for the Belgian financial sector

Friday, 21 October 2022

A little-publicized budgetary measure involving additional taxes for the financial sector could lead to a snowball of additional taxes on Belgian regulated investment companies.


International Tax Update: Arbitration procedures between the Netherlands and Luxembourg can take off

Thursday, 20 October 2022

The so-called multilateral instrument (‘MLI’) provides for a simultaneous modification of all double tax treaties which are considered by both signatories of the MLI as a ‘covered agreement’. The MLI…

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International Tax Update: BAPA manual published by the OECD

Monday, 10 October 2022

The OECD Forum on Tax Administration has published on 28 September 2022 a manual on Bilateral Advance Pricing Arrangements, namely the Bilateral Advance Pricing Arrangement Manual (“BAPAM” or “Manual”). This BAPAM…


VAT treatment of Director fees in Luxembourg

Tuesday, 27 September 2022

On April 29, 2022, the Luxembourg District Court (“Tribunal d’Arrondissement”) submitted a reference for a preliminary ruling in the case TP vs Administration de l’Enregistrement, des Domaines et la TVA…


Tiberghien has four new counsels since 1 July 2022

Friday, 15 July 2022

Tiberghien has recently appointed Katrien Bollen, Elisabeth De Nolf, Ahmed El Jilali and Gert Vranckx as counsel, thus building further the firm’s growth and innovation. With these appointments we acknowledge…


Tiberghien has appointed two new partners

Thursday, 07 July 2022

Tiberghien is known for its long and rich tradition and is determined to continue its successful path forward. The firm is therefore constantly looking ahead, scanning opportunities for future investments…


International Tax Update: ‘ATAD 3’ Update: (Probably) a little more time to prepare and avoid burdensome compliance obligations for in-scope entities

Wednesday, 29 June 2022

At the end of last year, the European Commission published a proposal for a directive to "tackle the misuse of shell entities for tax purposes" (see our previous newsflash on…


International Tax Update: Covid measures for social security applicable until year-end 2022

Tuesday, 21 June 2022

At the European level, it was decided to extend until 31 December 2022 the regime that the competent EU member state for social security does not change for teleworking frontier…


BREAKING NEWS: Luxembourg and the United Kingdom have concluded a new tax treaty

Monday, 20 June 2022

A new tax treaty, which replaces the treaty currently in force, was signed on 7 June 2022 in London between the Luxembourg and UK governments (the “Treaty”).


International Tax Update: End of covid measures for cross-border workers on 30 June 2022

Tuesday, 14 June 2022

:: UPDATE 21/06/2022 :: Due to the COVID-19 pandemic, a lot of employees who used to work abroad have been forced to work from home. In order to mitigate the impact,…


International Tax Update: New social security agreement between Belgium and Morocco

Wednesday, 01 June 2022

Belgium and Morocco negotiated a new bilateral agreement on social security in 2014. After going through the ratification procedures in both countries, the agreement will enter into force on the…


International Tax Update : Tax treaties with China and Hong Kong to be covered by the MLI

Monday, 30 May 2022

On 25 May 2022, China has deposited its instrument of ratification for the MLI with the OECD. This means that this treaty will enter into force as of 1 September…


International Tax Update: A proposal for a Directive on debt-equity bias reduction allowance (DEBRA)

Wednesday, 25 May 2022

On 11 May 2022, the European Commission published a proposal for a Directive providing for a debt-equity bias reduction allowance (‘DEBRA’). This directive is part of the Commission’s proposed measures…


Luxembourg treaty exemption for the Annual Tax on Securities Accounts at risk?

Tuesday, 24 May 2022

The Annual Tax on Securities Accounts (hereafter: "ATSA") is applicable (among other things) to securities accounts held in Belgium, even if they are held by non-Belgian residents/account holder. Both the…


Will you file your first Belgian non-resident income tax return? Do not forget to register before 1 June 2022!

Tuesday, 10 May 2022

Individuals collecting income in Belgium and who qualify as Belgian tax non-residents, are in principle required to file a Belgian non-resident income tax return. Every single Belgian non-resident must fill…


BREAKING: circular letter regarding expatriate tax regime has been published

Monday, 09 May 2022

Circular letter published Last week Friday, the Belgian tax administration published a circular letter regarding the reformed expat tax regime for incoming executives and researchers. This extensive letter aims to…


Key Figures in Belgian Estate and Income Tax 2022

Wednesday, 04 May 2022

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…


115 account contributions and Luxembourg parent-subsidiary regime

Wednesday, 04 May 2022

Highlights On 31 March 2022, the Luxembourg Administrative Court of Appeal rendered a decision considering that 115 accounts contributions are not to be included in the acquisition price of the…


Belgian reporting (tax) obligations for platform operators in anticipation of DAC 7 seem safe from an EU perspective

Wednesday, 04 May 2022

In our newsflash of 2 February 2021 (click here) we informed you that Belgium had anticipated the DAC 7 regulation and had already de facto transposed it into domestic law.…


International Tax Update: (When) Will transfer pricing in Brazil be more aligned with OECD standards?

Monday, 02 May 2022

On 12 April 2022, the OECD and the Brazilian tax authority (Brazil's Receita Federal (‘RFB’)) met in view of a proposed new transfer pricing system, which would be more aligned…


Legal cohabitants: Can your ex-partner claim maintenance?

Thursday, 14 April 2022

No maintenance expressly stipulated in the law for legal cohabitants In a judgment of 14 March 2017, the Antwerp Court of Appeal awarded a personal maintenance claim to an ex-partner…


International Tax Update: The Belgian tax slip obligation – no longer sanctioned as severely as before

Tuesday, 12 April 2022

Court of Justice decides In a recent judgment, the European Court of Justice addressed the obligation under Belgian law to draw up a summary tax slip for commissions paid and…


Breaking: Ecofin one member state short of agreement on EU Directive on Pillar Two

Tuesday, 05 April 2022

In today’s Ecofin meeting an agreement was not reached regarding a new compromise text of an EU Directive on the introduction of Pillar Two in the European Union. Where at…


International Tax Update: Stay on top of ever-changing local transfer pricing documentation requirements

Thursday, 17 March 2022

The Transfer Pricing documentation landscape is continuously evolving, whereby recently, there has been an increasing tendency of various countries updating and strengthening their transfer pricing documentation requirements. Considering these changes,…


Interest limitation rules: Tax authorities adopt favorable position for the Private Equity sector

Friday, 11 March 2022

The Belgian Central Tax Authorities have recently taken an important decision on how the ATAD interest limitation rules must apply in the private equity (PE) sector. According to that decision,…


CBN guidance on (de)mergers with entities having negative net asset values

Thursday, 10 March 2022

On February 15th, the Belgian accounting standards boards (Comissie voor Boekhoudkundige normen – hereafter “CBN”) published additional guidance with respect to mergers and demergers of companies having negative net asset…


International Tax update: Fixed establishment through an affiliate company in Belgium? The Court of Appeal of Liège affirms.

Wednesday, 09 March 2022

Recently, the concept ‘fixed establishment’(‘FE’) for VAT purposes is the subject of many discussions and it seems that the saga will continue. In a judgement of 22 October 2021, the…

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