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Belgium
Loyens & Loeff
De programmawet van 22 december 2023 heeft de regels van de Kaaimantaks verstrengd. In een recente parlementaire vraag is aan de Minister van Financiën nu de vraag gesteld...
Tiberghien Advocaten
BEFIT stands for "Business in Europe: Framework for Income Taxation" and is the object of a draft EU directive proposed by the European Commission on 12 September 2023.
Tiberghien Advocaten
The interaction of the Belgian cayman tax with the various double taxation treaties concluded by Belgium has been the subject of discussion in practice for several years.
Tiberghien Advocaten
On 28 December 2023, the Belgian government submitted its proposal for a mandatory B2B invoicing scheme.
Fieldfisher
It is once again that time of year when corporate tax returns come into focus.
Loyens & Loeff
In March 2023, the Belgian Minister of Finance published a proposal for a broad tax reform aiming more generally at modernising and simplifying the tax system and making the system more equitable.
ELVINGER HOSS PRUSSEN, société anonyme
On 4 September 2023, the Belgian VAT authorities issued Circular 2023/C/72 providing some useful guidance on Belgian VAT treatment of company cars provided by Luxembourg employers to employees...
Loyens & Loeff
On 13 November 2023, a draft bill implementing Pillar Two was submitted to Parliament in line with the EU directive of 14 December ensuring a global minimum tax (the Directive).
Loyens & Loeff
In a recent ruling, the court of first instance of Brussels has reviewed and assessed a Belgian company's credit rating for determining the arm's length interest rate under an intercompany loan.
Claeys & Engels
In view of the inflation experienced in 2022 and the lack of margin for wage increases, the government has taken steps to allow companies that had high profits in 2022...
Arendt & Medernach
The Circular sheds light on the practical application of the QM case regarding the Belgian VAT treatment of company cars. In short, it states that, under certain conditions, the provision of a company...
Ius Laboris
AI and the wave of automation that it heralds opens a world of possibilities, but it also threatens jobs. Could a tax on robots help ease the transition?
European Union
Tiberghien Advocaten
On December 21, 2023, the European Court of Justice ("ECJ") issued its long-awaited ruling in the case C288/22 "TP" on the VAT treatment of director fees.
Innovation Park
As the European Union Economy recovers to pre-pandemic levels, real estate leaders predict strong growth for 2022. It may be the right time for offshore investors to buy into the European property market.
Loyens & Loeff
On 21 June 2023, Belgium and the Netherlands signed the long-awaited new tax treaty. The new tax treaty ("the new Treaty") may impact individuals and companies with activities...
Loyens & Loeff
It may take some time before the new tax treaty ("the Treaty") enters into force, as the ratification procedure first has to be completed in Belgium and the Netherlands.
Worldwide
Tiberghien Advocaten
The draft bill approved at the Council of Ministers meeting on Friday, Oct. 27, 2023, proposes a whole number of changes to the cayman tax to ensure - in its own words - that several "loopholes" are closed.
Tiberghien Advocaten
The withholding tax jurisdiction of the source state is limited to 15% for dividends, as before. Withholding tax may (no longer) be withheld when dividends are paid by subsidiaries...
Ius Laboris
Experts from seven countries outline some of the tax incentives that aim to encourage the more widespread pursuit of environmental, social and governance-related goals.
Ius Laboris
In this article, we explain the individual tax implications of working in the metaverse. Personal tax on worldwide professional income is usually governed by the law of the place the work is done.
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