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  Reform

Tax reform in Belgium: what and when?

Newsletters

Please contact us for obtaining our newsletters 

  Ruling practice

Ruling committee: annual report

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

Remunerations/ International mobility

Belgium—New Tax Regime Introduced for Impatriate Employees

Daily tax report/ International, Bloomberg tax: report available here

  Groups

Directive proposal on shell companies (ATAD3)

Important topic, needs some anticipation

Please contact us for obtaining our newsletter

  Tax Procedure

Extension of the taxation time limits

Significant consequences, multiple legal questions.

Please contact us for obtaining our newsletter 

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 (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

Our first comments, newsletter, in French (here)

Finance 

« Sept recours contre la taxe sur les comptes-titres »

Interview,  L’Echo (in French): here

Archives

  • Tax reform - budget - Keynote policy speech of 11 October 2022: capital selecta (Newsletter, 11 October 2022; please contact us for obtaining a copy)
  • Tax procedure - Extension of the taxation time limits: draft of Bill dated 3 October 2022 (Newsletter, October 2022; please contact us for obtaining a copy)
  • 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