In 2025, the processing of periodic VAT returns (the “VAT chain”) will chan…
The Cyber Resilience Act (Regulation (EU) 2024/2847 of the European Parlia…
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!
De wet van 11 juli 2021 hervormt de voorwaarden waaronder de medische verzorging en ziekenhuisverpleging in België van btw zijn vrijgesteld. De wet kw…
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De wet van 11 juli 2021 hervormt de voorwaarden waaronder de medische verzorging en ziekenhuisverpleging in België van btw zijn vrijgesteld. De wet kw…
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On 31 August 2021, the Belgian Prime Minister, Alexander De Croo and the Luxembourg Prime Minister, Xavier Bettel, announced a further relaxation of t…
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The so-called reconstitution reserve is part of the additional economic, tax and financial measures to soften the economic consequences of the COVID-1…
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In 2017 werd het UBO-register ingevoerd. Naast de verplichte registratie van de uiteindelijk begunstigden (UBO’s) in het register, moeten de informati…
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Kleine vennootschappen genieten in de vennootschapsbelasting enkele fiscale voordelen. Hoewel talrijke autonome gemeentebedrijven voldoen aan de mater…
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Heel wat vennootschappen maken op vandaag gebruik van het regime van de liquidatiereserves. Mits betaling van een liquidatieheffing van 10% kunnen liq…
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On Wednesday 14 July 2021, the European Commission took a major step to accomplish its ambitious goal of making Europe the first climate neutral conti…
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The case concerned the arm’s length nature of a royalty paid by a Luxembourg operating company (LuxOpCo) to a Luxembourg partnership (LuxSCS) – a…
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Companies making direct or indirect payments to recipients established in so-called tax havens are required to report these payments where they in tot…
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The tax authorities published a new FAQ with some clarifications regarding the temporary favourable VAT-regime for demolition and reconstruction.
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On 4 June 2021, the Supreme Court (“Hof van Cassatie”/“Cour de cassation”) rendered a milestone decision accepting arguments devel…
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On 22 June 2021, the Grand Chamber of the Court of Justice of the European Union (“CJEU”) issued a ruling on the liability of platform operators with …
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De Nationale Bank van België heeft op 8 juni 2021 een circulaire uitgevaardigd die de correcte naleving van de waakzaamheidsverplichtingen die worden …
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In a press release dated 12 May 2021, Leasinvest Real Estate announced its intention to give up its public regulated real estate investment compa…
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The European Court of Justice (ECJ) ruled that the VAT exemption for the ‘management of special investment funds’ may under certain conditions also en…
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On 16 February 2018, the Brussels Court of First Instance condemned Facebook, including Facebook Ireland Limited and Facebook Inc., for having tracked…
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On 19 April 2021, a draft law on diverse financial provisions (the “Draft Law”) was published. The Draft Law was adopted by the Parliament at the end …
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Following its White Paper on AI in 2020, the European Commission released in April of this year a proposal for a regulation laying down harmonised rul…
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La date de dépôt des déclarations à l’impôt des personnes physiques approchant à grands pas, beaucoup de contribuables se demandent comment faire pour…
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