News & Articles

The perfect place for any legal or tax professional to keep abreast of everything that’s happening on the Belgian legal scene

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Tuerlinckx Tax Lawyers legt nieuwe stukken in organisatorische puzzel met NXTGEN-2024

Tuerlinckx Tax Lawyers zet een nieuwe stap voor duurzame groei met blijvende focus op de cliënt. Het kantoor verwelkomt immers twee nieuwe vennoten en een counsel, de NXTGEN-2024: …

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Liberius welcomes new EU Competition and Trade Law Partner in Brussels

Liberius is thrilled to announce the arrival of David Henry as a Partner in its Brussels-based EU, Competition & Trade Practice. David, a member of the Brussels Bar and a quali…

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Toestemming voor boekenonderzoek: geen vrijgeleide voor fiscale visitatie

In een arrest van 3 oktober 2024 heeft het Hof van Cassatie de krijtlijnen voor een fiscale visitatie verder afgebakend en daarbij nogmaals het belang van een geldige toestemming b…

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18/12/24
European Commission consultation on the revision of its Stat…

On 11 December 2024, the European Commission launched a public consultation…

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16/12/24
Class 23 insurance: Opportunity for non-resident insurers to…

On 7 November 2024, the Court of Justice of the European Union (CJEU) hande…

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Each day we publish several articles written by legal and tax specialists from law firms, notaries offices, the legal departments from payroll agencies and tax consultants.

It is the perfect way for lawyers at the Bar, in-house counsel, barristers, solicitors, notaries, bailiffs, paralegals and any other legal professional with an interest in Belgian and European law to keep informed of new legislative initiatives, case law, legal doctrine and all other legal developments on the Belgian legal scene!

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More News & Articles

The Cayman tax’ natural habitat: low-taxed environments outside the EEA

With about 800 codes, a Belgian income tax return is not for the faint-hearted. When the Cayman tax is involved, even more attention is needed. This …

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Taxation of foreign dividends: new circular letter revokes unlawful instruction

The internal instruction 2019/I/45 of 26 September 2019 on the taxation of foreign dividends has caused controversy.

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Le Tribunal de l’UE annule l’amende de 13 milliards infligée à Apple

Le Tribunal de l’Union européenne annule la décision de la Commission sur des rulings fiscaux irlandais en faveur d’Apple. Il estime que la Commission…

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Breaking news from the CJEU: no SPCs for new therapeutic applications

On 9 July 2020, the Grand Chamber of the CJEU ruled on the interpretation of Article 3(d) of Regulation 469/2009 concerning the supplementary protecti…

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The Cayman tax: to trust or not to trust

With about 800 codes, a Belgian income tax return is not for the faint-hearted. When the Cayman tax is involved, even more attention is needed. This …

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Towards new EU rules for preventing packaging waste?

The European Commission (“EC”) is collecting data and feedback from stakeholders about the European Union’s (“EU”) current rules on packaging and pack…

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The Belgian income tax return: the Cayman tax on the lurk

With about 800 codes, a Belgian income tax return is not for the faint-hearted. When the Cayman tax is involved, even more attention is needed. Read a…

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Maximum amount of compensation for employees' professional mileage has decreased

As from tomorrow, 1 July 2020, the maximum amount of the fixed mileage compensation will be set at EUR 0.3542 per kilometer. This is a decrease of the…

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COVID-19 and cross-border employment: agreements with Germany and France extended

The agreements concluded between Belgium and the Netherlands/Luxembourg, which implement a mutual “force majeure tolerance” for cross-border workers i…

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Cross-border workers & COVID-19

Belgian tax authorities have negotiated agreements with border countries on the tax impact of international travel restrictions and health instruction…

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Worden alle notariële schenkingen van roerende goederen binnenkort aan de verplichte schenkingsbelasting onde…

Een op 17 juni ingediend wetsvoorstel (Ecolo/Groen/CD&V/Spa/PS) voorziet in de verplichting om alle notariële schenkingsakten te laten registreren…

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Optional deferral of the EU Mandatory Disclosure Directive reporting obligations

On 24 June 2020, the Council of the European Union (the Council) adopted an amendment to the Mandatory Disclosure Directive ((Directive (EU) 2018/855)…

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Aangifte personenbelasting gescheiden of getrouwd? Vergissen is menselijk

In de aangifte personenbelasting moet een belastingplichtige diens burgerlijke staat aangeven. In deze casus was een belastingplichtige klaarblijkelij…

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Bewijsuitsluiting in fiscale zaken: De ene overheid is de andere niet

In een arrest van 11 juni 2020 spreekt het Hof van Cassatie zich (nog maar eens) uit over de zogenaamde (fiscale) Antigoon-leer en komt tot het beslui…

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CJEU rules that free samples of OTC medicinal products can be provided to pharmacists

On 11 June 2020, the Court of Justice of the European Union (CJEU) confirmed that it is prohibited to distribute free samples of prescription-only med…

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Termination fees often subject to VAT

Following a ruling of the CJEU, termination fees in the event of early termination of a contract are often triggering VAT. Especially in B2C-situation…

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CJEU rules on geographical limitation clauses in wake of PIP scandal

The CJEU held in this case that an individual cannot rely on the general prohibition of discrimination on grounds of nationality to challenge a clause…

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Three new measures to strengthen the liquidity and solvency of businesses in Belgium

To tackle the Covid-19 pandemic crisis, three new measures to strengthen the liquidity and solvency of businesses in Belgium were submitted to the fed…

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Company cars: the list of false hybrids has been updated

Over the past few years, the taxation of cars has been linked more and more to their ecological footprint, and more specifically, their CO2-emission. …

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Van een onaangename ménage-à-trois gesproken, de verhouding tussen de Europese moeder-dochterrichtlijn, de Bel…

Sinds de invoering van artikel 205/5, §1 WIB bij de hervorming van de vennootschapsbelasting beschikken vennootschappen over de mogelijkheid tot fisca…

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