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

Mergers: European Commission opens in-depth investigation into Air Canada's proposed acquisition of Transat Ai…

On 25 May 2020, the European Commission decided to open an in-depth investigation under the EU Merger Regulation into the acquisition of Transat by Ai…

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Covid-maatregelen: tijdelijke carry-back en wederopbouwreserve

Met een voorontwerp van wet wenst de regering in het licht van de covid-19 pandemie bijkomende fiscale ondersteuning te bieden met het oog op het…

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Update COVID-19 and cross-border employment: Belgium and Luxembourg agree on home working

Belgium has recently concluded mutual agreements with the Netherlands, Germany and France regarding a “force majeure” approach for cross-border worker…

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Update COVID-19 and cross-border employment: agreement between Belgium and France on home working

On 15 May 2020, the competent authorities of Belgium and France concluded a more general agreement clarifying the situation of home working in the con…

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COVID-19: European Commission’s overview of State rules and public service obligations in the air transport se…

On 14 May 2020, the European Commission published a working paper on the interpretation of State aid and public service obligations in the a…

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Amendement au « cadre temporaire » afin de permettre aux Etats Membres de soutenir davantage l’économie, dans …

Dans le prolongement du « cadre temporaire » annoncé le 20 mars dernier et dans le contexte de la crise du COVID-19, la Commission Européenne (CE) vie…

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Vlaams gunstregime voor familiebedrijven: wat met vastgoed?

De overdracht van een familiebedrijf bij leven of bij overlijden kan in het Vlaamse Gewest plaatsvinden op een fiscaal bijzonder gunstige manier, en d…

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COVID-19: European Commission approves Wallon guarantee scheme

The first Belgian aid schemes notified since the start of the COVID-19 crisis have been approved by the European Commission. On 9 April 2020 the …

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La fin des 6.000 € exonérés annule les nouveaux statuts liés au travail associatif, aux services occasionnels …

Par la loi du 18 juillet 2018 « relative à la relance économique et au renforcement de la cohésion sociale », le législateur avait créé deux nouveaux …

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Stock option schemes in times of COVID-19

The corona crisis has an unprecedented impact on our society. Now that urgent operational issues have been taken care of, it is time to address t…

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La déduction des charges professionnelles d’un immeuble acquis par une société : l’immeuble à la côte est…

Dans une précédente Tetralert, nous faisions le point sur le caractère professionnel, et donc fiscalement déductible, des charges liées à un immeuble …

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Interest deduction limitation: the impact of specific payment terms on loans due to COVID-19

In the context of "grandfathering" applicable to certain loans, this addendum specifies that the granting of specific payment terms resulting from the…

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COVID-19 and cross-border employment: Belgium and the Netherlands agree on “force majeure” tolerance

International travel restrictions and COVID-19 lock down measures, imposed by governments during the coronacrisis in order to “flatten the curve”, are…

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La double imposition en matière successorale pour les bien mobiliers : la question préjudicielle est posée

Le principe : la taxation du patrimoine mondial. - Lorsqu’un habitant du Royaume décède, des droits de succession sont dus sur l’ensemble de ses …

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Coronavirus crisis: More flexibility for European structural and investment funds

On 23 April 2020, the European Union adopted Regulation (EU) N° 2020/558 on specific measures to provide exceptional flexibility in the use of Europea…

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The impact of the COVID-19 crisis on cross-border commuting and the residence status of individuals: some rema…

On 3 April 2020, the OECD Secretariat issued its analysis on tax treaties and the impact of the COVID-19 crisis. The guidance deals with (a) concerns …

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Specific regime for income from the collaborative economy annulled

The Belgian tax regime governing the collaborative economy was introduced by the Programme Law of 1 July 2016. During its lifetime, this spe…

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Mijlpaalarrest Cassatie - Alle zorginstellingen komen in aanmerking voor vrijstelling onroerende voorheffing

Een welgekomen mijlpaalarrest van Cassatie in deze coronatijden: alle zorginstellingen komen in aanmerking voor vrijstelling onroerende voorheffi…

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Multijurisdictional overview of State aid during the coronavirus crisis

Any business could be affected by the coronavirus (COVID-19) pandemic. For many, urgent measures need to be taken to avoid serious financial consequen…

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Coronavirus crisis: Belgium adopts measures to support the economy

The European Commission has adopted a Temporary Framework for State aid to support the economy in the context of the COVID-19 outbreak. Member States …

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