News from and about the Belgian legal community, articles on legal and tax topics and legal library

23/08/16

Belgian companies must fulfil reinforced transfer pricing obligations

As part of the BEPS implementing measures, the Belgian Law of 1 July 2016 introduces a set of new transfer pricing rules that apply to Belgian compani…

19/08/16

“It’s Brexit!”: dertien gevolgen voor de Vlaamse registratie- en erfbelasting!

Het Verenigd Koninkrijk verlaat de Europese Unie, en daarmee ook de Europese Economische Ruimte: daar behoren immers enkel de leden toe van de Europes…

16/08/16

Forfaitaire waardering gratis woonst naar prullenmand?

Het Hof van Beroep te Gent heeft in een arrest van 24 mei 2016 geoordeeld dat de forfaitaire waardering van het voordeel van alle aard voor het kostel…

11/08/16

Redrafting VAT exemption for cost-sharing associations - action required

Belgian VAT law provides a specific exemption for cost-sharing associations, enabling groups of entities that have VAT exempt or out of scope activiti…

10/08/16

Is the Privacy Shield Viable? Article 29 Working Party Proposes to Wait for Its Final Verdict

After its first draft of February 29, 2016, the European Commission adopted the EU-U.S. Privacy Shield adequacy decision on July 12, 2016. The f…

09/08/16

Hong Kong soon to be considered as a “tax haven” for Belgian tax purposes

The Belgian Program Law of 1 July 2016 has, amongst others, broadened the scope of application of the already existing reporting obligation for paymen…

05/08/16

Hong Kong soon to be considered as a “tax haven” for Belgian tax purposes

The Belgian Program Law of 1 July 2016 has, amongst others, broadened the scope of application of the already existing reporting obligation for paymen…

04/08/16

Luxemburgse “step-up”-regeling in een wettelijk kleedje: bijzondere toepassingsproblemen voor Belgische inwone…

Het wetsontwerp van 14 oktober 2015 – reeds besproken in ons nieuwsbericht van 12 november 2015[1] – werd door de wet van 18 december 2015[2] inmiddel…

04/08/16

Should trustees worry about potential liabilities under Belgian Cayman Tax?

Trustees must consider the reporting obligations of Belgium resident settlors and beneficiaries under the so-called Cayman-tax. These obligations incl…

03/08/16

New Belgian legislation on fiscal regularisation

As of 1 August 2016, new specific legislation on fiscal regularisation entered into force in Belgium. A specific tax levy is provided for the regulari…

01/08/16

Nieuwe fiscale regularisatieprocedure is er!

Na de éénmalige bevrijdende aangifte in 2004, de regularisatieprocedure vanaf 2006 en de laatste regularisatieprocedure in 2013, is er een nieuwe perm…

01/08/16

New EU Directive on VAT and vouchers

On 27 June 2016, the EU Council adopted a directive on transactions involving vouchers by harmonising national VAT rules in this area. The directive w…

25/07/16

New charges against Google

The European Commission sent another round of Statements of Objections to Google on 14 July 2016.

22/07/16

Belgium introduces simplification for intra-Community trade: the destination document as proof for intra-Commu…

When a supplier invokes the VAT exemption for an intra-Community supply of goods, he has amongst other to prove the intra-Community transport to anoth…

21/07/16

Impact of the new customs rules on the VAT exemption for export

Since 1 May 2016, the Union Customs Code (the UCC) has entered into force in the European Union. The UCC modernises customs law and serves as the new …

18/07/16

Deposit guarantee schemes in the spotlight again

Recent events have put deposit guarantee schemes once again on the forefront of the discussions related to the banking sector. In Belgium, the failur…

15/07/16

Belgium introduces new transfer pricing documentation rules

The Belgian Parliament has enacted a series of new rules on transfer pricing ("TP") documentation, which rules will have a substantial impact on the s…

15/07/16

Commission publishes annual Report on Competition Policy 2015

This report provides a detailed overview of policy and legislative initiatives together with decisions of the European Commission on EU Competition La…

14/07/16

Regering bespreekt hervorming bekritiseerde 'catch-all' bepaling

Bij wet van 13 december 2012 heeft de wetgever een catch-all bepaling in de Belasting der Niet-Inwoners (BNI) ingevoerd (art. 228, §3 W.I.B. ’92). Al …

13/07/16

Reha Training: or how the Court of Justice consolidates its jurisprudence concerning the right of communicatio…

The determination of what constitutes a “communication to the public” under article 3(1) of the Information Society Directive (2001/29/EC) will contin…

21/06/24

21/06/24

Crowell & Moring launches its Environment and Natural Resources Practice Group in Brussels

19/06/24

19/06/24

Ne manquez pas les Universités d'été d'AVOCATS.BE – Inscrivez-vous aujourd'hui

10/01/24

10/01/24

New LLM opportunity in Belgium: VUB-BSoG transforms its LLM to evening classes and announces ne…

01/07/24

Brussels Court of Appeal Prohibits the Rebranding of a Gener…

28/06/24

Belgium gears up to enforce the EU Deforestation Regulation

More News & Articles

23/08/16

Belgian companies must fulfil reinforced transfer pricing obligations

19/08/16

“It’s Brexit!”: dertien gevolgen voor de Vlaamse registratie- en erfbelasting!

16/08/16

Forfaitaire waardering gratis woonst naar prullenmand?

11/08/16

Redrafting VAT exemption for cost-sharing associations - action required

10/08/16

Is the Privacy Shield Viable? Article 29 Working Party Proposes to Wait for Its Final Verdict

09/08/16

Hong Kong soon to be considered as a “tax haven” for Belgian tax purposes

05/08/16

Hong Kong soon to be considered as a “tax haven” for Belgian tax purposes

04/08/16

Luxemburgse “step-up”-regeling in een wettelijk kleedje: bijzondere toepassingsproblemen voor Belgische inwone…

04/08/16

Should trustees worry about potential liabilities under Belgian Cayman Tax?

03/08/16

New Belgian legislation on fiscal regularisation

01/08/16

Nieuwe fiscale regularisatieprocedure is er!

01/08/16

New EU Directive on VAT and vouchers

25/07/16

New charges against Google

22/07/16

Belgium introduces simplification for intra-Community trade: the destination document as proof for intra-Commu…

21/07/16

Impact of the new customs rules on the VAT exemption for export

18/07/16

Deposit guarantee schemes in the spotlight again

15/07/16

Belgium introduces new transfer pricing documentation rules

15/07/16

Commission publishes annual Report on Competition Policy 2015

14/07/16

Regering bespreekt hervorming bekritiseerde 'catch-all' bepaling

13/07/16

Reha Training: or how the Court of Justice consolidates its jurisprudence concerning the right of communicatio…