News & Articles

26/06/24

De Nederlandse stichting (STAK) worstelt met de Kaaimantaks

Veel vermogende Belgische families gebruiken de certificeringstechniek om een familiale vennootschap over te dragen. Ze gebruiken daarvoor meestal een…

20/06/24

Safety first! Screening of foreign direct investments in Belgium

Belgium introduced a Foreign Direct Investment (“FDI”) screening mechanism based on the EU regulation just under a year ago. The main points of the sc…

13/06/24

Toll manufacturer (again) does not constitute VAT fixed establishment of its principal

On numerous occasions in recent years the European Court of Justice (ECJ) had to decide whether VAT fixed establishments were present within corporate…

12/06/24

Enforcement of the EU AI Act: The EU AI Office

On 21 May 2024, the Council of the European Union adopted the Regulation laying down harmonised rules on artificial intelligence or the AI Act.

10/06/24

Additional guidelines in view of the Co-Operative Tax Compliance Programme

The Belgian Tax Authorities have published additional (and much welcomed) guidelines in view of the Co-Operative Tax Compliance Programme and details …

10/06/24

Brace yourselves, CSDDD is here!

The European Parliament adopted the Corporate Sustainability Due Diligence Directive (CSDDD) on 24 April 2024. The directive has had a long and bumpy …

03/06/24

Consultation of the European Commission on Vifor's commitments concerning the potential abuse of dominant posi…

In response to the Preliminary Assessment stating the potential abuse of its dominant position, Vifor proposed several commitments to rectify the pote…

08/05/24

La fondation hollandaise (STAK) aux prises avec la taxe Caïman

De nombreuses familles belges fortunées ont recours à la technique de la certification dans l’optique de la transmission d’une entreprise familiale. E…

26/04/24

Making the EU Courts More Efficient for Trade-Related Decisions

On March 19, 2024, the European Council adopted changes to the Statute of the Court of Justice of the European Union in an attempt to improve its effi…

25/04/24

Is de Kaaimantaks van toepassing op de Franse société civile immobilière ?

Duizenden Belgen bezitten een tweede verblijf in Frankrijk via een Franse SCI. In sommige gevallen zouden ze getroffen kunnen worden door de Kaaimanta…

24/04/24

Dubbele belasting van Nederlandse dividenden: recht op teruggave in het geval van benadeling

Een gediversifieerde beleggingsportfolio bestaat in veel gevallen uit een combinatie van Belgische en buitenlandse aandelen. Met betrekking tot deze …

23/04/24

2024 deadlines for mixed and partial taxable persons

Since 1 January 2023, a mixed VAT payer which applies the real use method to determine its right to deduct input VAT is required to notify the tax aut…

22/04/24

The EU Forced Labor Regulation – A Legal Breakdown

On March 13, 2024, the EU legislators reached a provisional agreement on the content of the regulation prohibiting products made with forced labour (“…

19/04/24

Instant Payments Regulation Published in the Official Journal!

In a previous e-zine, we discussed a Commission proposal (the Proposal) to accelerate the rollout of instant payments. Yesterday 19 March 2024, the ad…

17/04/24

The EU AI Act and Obligations for Companies Operating in the European Union

In an era where regulatory landscapes are rapidly evolving, companies with a footprint in the European Union must stay vigilant and adaptable. The EU …

12/04/24

Revised European Commission Notice on the definition of the relevant market for the purposes of Union competit…

On 8 February 2024, the Commission adopted its revised Notice on the definition of the relevant market for the purposes of Union competition law. The …

11/04/24

A New European Commission Proposal on Foreign Direct Investment Screening: Towards Greater Harmonization?

On June 20, 2023, the European Commission and the High Representative for Foreign Affairs and Security Policy published a Joint Communication on the E…

05/04/24

Practical guidance on how to assess the existence of aid for risk financing measures

On 26 January 2024, the Commission adopted practical guidance for Member States on assessing the existence of State aid for measures aimed at facilita…

04/04/24

Belgische fiscus (opnieuw) veroordeeld wegens dubbele belasting van Franse dividenden

Dans deux arrêts récents, la Cour de cassation a rendu une décision importante en faveur des investisseurs privés qui détiennent des actions française…

03/04/24

Prix de transfert : quand de simples opérations intragroupe tournent au cauchemar…