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Archives Newsletters


  • Investments/ co-invest, carried interest and stock options: professional income ? (September 2023) 
  • Structuring/ Dilution through a capital increase: pay attention! (September 2023)
  • Individuals/ Tax credit on French source dividends: hesitations in the case law (September 2023)
  • Individuals/ Abnormal capital gains on shares: costs may be deducted (September 2023)
  • Tax procedure/ DAC7: joint cross-border tax audits (September 2023) 
  • Flash info/ BEFIT-Directive proposal (September 2023)
  • Short comments/ Tax treaty BE-NL; Tax reform (July 2023)
  • Restructuring/ Mobility Directive, uncomplete from a tax perspective (July 2023)
  • Structuring/ debt pushdown: The Belgian Supreme Court rules on the deduction of financing costs (July 2023)
  • International/ Tax treaty abuse: Brussels Court denies the benefit of a tax treaty based on the national anti-abuse provision: comments (July 2023)
  • International/ New Belgian-France tax treaty: capital gains: be aware about the specific clause on substantial participation (July 2023)
  • Tax procedure/ The Belgian Supreme Court revises its case law on fraud (April 2023) 
  • Tax procedure/ CRS audits: Antwerp Court sets the record straight (April 2023)
  • Individual taxation: tax return for income 2022 - comments (April 2023)
  • Tax reform - corporate tax: comments about the contemplated changes in the parent-subsidiary regime (April 2023)
  • Tax reform - first round: content of the proposal made by the Finance Minister to the Belgian government early March 2023 (newsletter of March; please contact us for obtaining a copy)
  • Compliance/corporate - Are your bylaws compliant with the new company code? Act before December 31, 2023 (newsletter March 2023 ): here in FR
  • ATAD3: amendments by the EU Parliament (January 2023): here (FR)
  • Copyright tax in Belgium - what will change in 2023 (memo of January 2023): here in ENG/FR
  • Bill of December 2022: the tax measures (newsletter 2 December 2022 (FR) and January 2023(ENG) ; please contact us for obtaining a copy)
  • M&A - excess cash and LBO: here for our newsletter December 2022 (FR) and January 2023(ENG) 
  • UBO register - no more open access (newsletter December 2022 (FR) and January 2023(EN) ; please contact us for obtaining a copy)
  • Tax reform - budget - Keynote policy speech of 11 October 2022: capital selecta (Newsletter, 11 October 2022): here
  • Tax procedure - Extension of the taxation time limits: draft of Bill dated 3 October 2022: here for our Newsletter, October 2022 (FR) and full updated English version of January 2023 
  • Tax reform - proposal of the Finance minister (Newsletter, 19 July 2022; please contact us for obtaining a copy)
  • Tax reform: state of play about a tax reform in Belgium (Newsletter, 5 July 2022; please contact us for obtaining a copy)
  • Ruling practice: Annual report published by the ruling committee - A selection and summary of selected topics (Newsletter 1 July 2022, in French here)
  • Groups - Directive proposal on shell companies - Update and Anticipating during second half 2022 (Newsletter 1 July 2022; please contact us for obtaining a copy) 
  • International (FR-BE): comments for companies about the changes induced by the new tax treaty to be entered between France and Belgium (in French, February 2022): here
  • Groups – Directive proposal on shell companies (in French, February 2022): here
  • Team – Frédéric Lettany joins the team (February 2022) : here
  • International: A new France-Belgium tax treaty soon, 17 November 2021 (in French): here 
  • Team – Jean Meeùs joins the team (November 2021): here
  • Newsletters May 2021 (corporate tax, employee taxation, international taxation for individuals), June 2021 (Internationale aspecten van de Belgische personenbelasting), June 2021 (Financial instruments/ Fund of funds and Belgian taxation), June 2021 (Immobilier/traitement fiscal des abandons de loyers): available by contacting us
  • SMILE! March 31, 2021: First picture taken for tax on securities accounts: here
  • Finance / « Les 5 points faibles de la nouvelle taxe sur les comptes-titres », Interview, L’Echo, 9 November 2020: here 
  • Retail & VAT / Dons de biens alimentaires et non-alimentaires de première nécessité et conservation du droit à déduction TVA (15 September 2020): here
  • VAT Newsletter / Quick Fixes – Comments on the Belgian Administrative Circular dated 2 April 2020 (22 April 2020):  here
  • Covid-19: Tax measures to reduce cashflow difficulties (4 April 2020, updated 23 April 2020): here



Publications


International/ BE-FR Tax Treaty: 
"Nouvelle convention fiscale France-Belgique du 9 novembre 2021: point de vue belge", Fiscalité Internationale, n°1-2023, Paris, JFA, p.138-158 (information here).  

Restructuring: 
"Questions spécifiques de responsabilité et de fiscalité en cas de liquidation de société", in coll. book La dissolution et la liquidation des sociétés, Anthemis, 2023 (inf. here)

Remunerations/ International mobility: 
Belgium—New Tax Regime Introduced for Impatriate Employees (Daily tax report/ International, Bloomberg tax, 14 March 2022): here

Remunerations/ International mobility: 
“L’envoi de travailleurs par une société française en Belgique: nouveau régime belge des impatriés depuis le 1er janvier 2022”, Revue de Droit Fiscal, n°10, 10 March 2022 (Lexisnexis, France) (in French, 1st page here)

Finance/Tax on portfolio accounts:
« Sept recours contre la taxe sur les comptes-titres », Interview, L’Echo, 17 September 2021: here

Actualia:
Belgium: Recent Tax Developments (Part 2) (Expat special tax regime; Covid19 Allowance for employees / Update; Cross-Border taxation during Covid19 / Update; VAT for B2B events) (Daily tax report/ International, Bloomberg tax, 6 May 2021): here
Belgium: Recent Tax Developments (Part 1) (HOLDINGS – tax abuse; Tax on securities accounts) (Daily tax report/ International, Bloomberg tax, 29 March 2021): here

Remuneration & Corporate tax: 
Employees’ International (Im)Mobility During Covid-19 (INSIGHT, Bloomberg Tax, 7 September 2020): here

Corporate Tax: 
Belgium’s Corporate Tax Measures in Response to Covid-19 (INSIGHT, Bloomberg Tax, 19 August 2020): here

Finance / Restructuring and shareholders:
« La division de l’action Tesla ne devrait pas être taxée en Belgique », Interview, L’Echo, 13 August 2020: here

Corporate tax:
Two important recent cases: tax treatment of dividends, and financing costs for dividend distributions (INSIGHT: Belgium – Corporation Tax Group Relief, Bloomberg Tax, 8 June 2020): here

VAT:
DONG YANG case: recognition of VAT fixed establishment  (INSIGHT: Belgium – Fixed esstablishment for VAT purposes, Bloomberg Tax, 28 May 2020): here

Real estate:
Critères décisionnels pour détenir de l’immobilier en transnational: synthèse, Revue Internationale du Patrimoine, mars 2020 (introduction: here)

International taxation – tax treaty Belgium-France
Future nouvelle convention fiscale franco-belge, « Retour du double précompte franco-belge », Interview L’Echo, 12 March 2020: here

Corporate tax:
INSIGHT: Belgian Corporate Taxation—2020 Changes, Bloomberg Tax, 6 March 2020: here