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  Reform

Tax changes in Belgium

Newsletters

Please contact us for obtaining our newsletters 

 July+October+December 2022
  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/EN)

   23 January 2023
Remunerations/ International mobility

Belgium—New Tax Regime Introduced for Impatriate Employees

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

14 March 2022
  Groups

Directive proposal on shell companies (ATAD3)

Important topic, needs some anticipation

Please contact us for obtaining our newsletters

 Feb+July 2022, January 2023
  Tax Procedure

Extension of the taxation time limits

Significant consequences, multiple legal questions.

Please contact us for obtaining our newsletter 

 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

Please contact us for obtaining our newsletter 

 December 2022
  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)

February 2022
​ Ruling practice

Ruling committee:
annual report 

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

 1  July 2022 ​

Archives

  • Copyright tax in Belgium - what will change in 2023 (memo of January 2023(EN/FR) ; please contact us for obtaining a copy)
  • Bill of December 2022: the tax measures (newsletter 2 December 2022 (FR) and January 2023(EN) ; please contact us for obtaining a copy)
  • M&A - excess cash and LBO (newsletter December 2022 (FR) and January 2023(EN) ; please contact us for obtaining a copy)
  • 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; 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; English version of January 2023 with full update; 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