To receive our newsletters, please register

If you already receive our newsletter, no registration required. Unsubscription always possible.

registration Newsletters 


  Reform

Tax changes in Belgium

Newsletters

Please contact us for obtaining our newsletters 

 July+Oct.+Dec. 2022, March 2023
  Copyright

Copyright tax regime in Belgium: what will change in 2023?

An in-depth look at the new regime, hot topic because of impact in some sectors and increased conditions (in FR/ENG)

   23 January 2023
International 

Belgium-France 
New Tax Treaty  

In-depth analysis from a Belgian perspective (published in the French quarterly review Fiscalité internationale)

 21 March 2023 
  Groups

Directive proposal on shell companies (ATAD3)

Important topic, needs some anticipation

 last news here

 Feb+July 2022, January 2023
  Tax Procedure

Extension of the taxation time limits

Significant consequences, multiple legal questions.

ENG /  FR

 October  2022, January 2023
M&A

Excess cash and LBO - Caution with the anti-abuse rule

About  the importance of materialising the non-tax motives of a transaction

ENG / FR 

 December 2022
  Restructuring

Liquidation of a Belgian company: specific tax questions

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

February 2022
​ Ruling practice

Ruling committee:
annual report 

A selection and summary of some interesting topics:  here  (in French)

 1  July 2022 ​

Archives

  • 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).  
  • 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
  • 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)
  • 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) 
  • 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)
  • 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
  • Finance / « Sept recours contre la taxe sur les comptes-titres », Interview, L’Echo, 17 September 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
  • 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
  • SMILE! March 31, 2021: First picture taken for tax on securities accounts: here
  • Belgium: Recent Tax Developments (Part 1) (HOLDINGS – tax abuse; Tax on securities accounts) (Daily tax report/ International, Bloomberg tax, 29 March 2021): 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
  • 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 / « 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
  • 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
  • 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