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

12/09/15

Taks tweede verblijven (soms) onwettig!

Heel veel gemeenten – en in het bijzonder de kustgemeenten – heffen al jarenlang een taks op tweede verblijven. In de fiscale rechtspraak is al heel v…

11/09/15

Notional interest deduction rate for tax year 2017 is 1,131 percent

The Belgian notional interest deduction (NID) rate for tax year 2017 (accounting years ending between 31 December 2016 and 30 December 2017,…

09/09/15

Innocent ownership rules held to be compatible with the polluter pays principle

In a judgment of 4 March 2015 (case C-534/13, Ministero dell'Ambiente e della Tutela del Territorio e del Mare v Fipa Group Srl), the Court of Justice…

09/09/15

Reporting obligation for payments to tax havens: impact for payments to Cyprus and Luxembourg

Companies subject to Belgian corporate income tax (residents or non-residents) have to declare direct or indirect payments exceeding EUR 100,000 to re…

03/09/15

ACM adopted first cartel settlement EU Commission-style decision in natural vinegar case

On 25 June 2015, the Netherlands Authority for Consumers and Markets ("ACM") adopted several decisions sanctioning natural vinegar producers Burg and …

03/09/15

Cayman tax enacted – List of legal entities published

With the Program Law of 10 August 2015, the so-called “Cayman tax” has been implemented. Under this regime, certain legal constructions are treat…

02/09/15

The European Succession Regulation in force from 17 August 2015

The European Succession Regulation ("ESR") ensures that each succession is handled in a coherent manner, under one single legal system, and by one sin…

31/08/15

Vlaamse Belastingdienst wijzigt standpunt inzake gesplitste aankoop

Op 28 juli 2015 publiceerde VLABEL een nieuw standpunt over het tegenbewijs dat moet worden geleverd in het kader van de gesplitste aankopen (fictiebe…

26/08/15

Powers of taxation of the Belgian Regions: what’s new in Flanders ?

In recent years and as a result of consecutive State reforms, a series of former “national” taxes have been devolved to the Regions, which have the po…

24/08/15

Reform of the Belgian tax system concerning patents and supplementary protection certificates

On 17 July 2015, the Belgian Council of Ministers has approved the draft of a royal decree that will reform the system of patent fees for inventions a…

21/08/15

EP legal affairs committee votes on the draft proposal for a directive on the protection of undisclosed know-h…

The proposal for a directive on the protection of undisclosed know-how and business information (trade secrets) seeks to align across the EU the exist…

18/08/15

De bijzondere liquidatiereserve: ook voor u?

De Programmawet van 19 december 2014 (B.S. 29.12.2014) voerde de mogelijkheid in voor een KMO-vennootschap om de gehele of gedeeltelijke winst na bela…

13/08/15

ECHA Board of Appeal decision on the legality of a SONC – the precedent of Solutia

On 27 July 2015, the ECHA Board of Appeal adopted an important and a first of its kind decision (Case A-019-2013) with regards to the legal nature of …

11/08/15

Hotel business in Brussels

Since 1 July 2014 and the entry-into-force of the 6th State Reform, the Regions have the authority to regulate matters related to tourism, which inclu…

07/08/15

De Programmawet Gestemd In De Kamer

In juni werd een ontwerp van programmawet bekendgemaakt. Op 24 juli werd de programmawet gestemd in de kamer. Naast fiscale stimuli en diverse be…

05/08/15

Tax Shift and Budget 2016 Agreement – Detailed overview of measures

This newsflash provides an in-depth overview of the measures in the Tax Shift and Budget 2016 Agreement reached by the Belgian Federal Government on 2…

05/08/15

Belgian Finance Minister considers new TP Documentation Rules

Against the backdrop of the OECD action plan against Base Erosion and Profit Shifting (BEPS), the Belgian minister of Finance has announced that trans…

04/08/15

Update on the use of the plasticizer DEHP in medical devices

On 17 July 2015, the Council and the European Parliament published a latest version of their Proposal for a Regulation on medical devices and amending…

03/08/15

Tax structuring: what is still permitted?

After the implementation of the new, Federal, tax abuse provision, the Administrative Circular 8/2012 officially blacklisted the so-called “split deal…

31/07/15

The year of the Cayman

The long awaited look-through tax, also referred to as the ‘Cayman tax’, has finally been adopted by the Belgian Federal Parliament on 24 July 2015. A…

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

12/09/15

Taks tweede verblijven (soms) onwettig!

11/09/15

Notional interest deduction rate for tax year 2017 is 1,131 percent

09/09/15

Innocent ownership rules held to be compatible with the polluter pays principle

09/09/15

Reporting obligation for payments to tax havens: impact for payments to Cyprus and Luxembourg

03/09/15

ACM adopted first cartel settlement EU Commission-style decision in natural vinegar case

03/09/15

Cayman tax enacted – List of legal entities published

02/09/15

The European Succession Regulation in force from 17 August 2015

31/08/15

Vlaamse Belastingdienst wijzigt standpunt inzake gesplitste aankoop

26/08/15

Powers of taxation of the Belgian Regions: what’s new in Flanders ?

24/08/15

Reform of the Belgian tax system concerning patents and supplementary protection certificates

21/08/15

EP legal affairs committee votes on the draft proposal for a directive on the protection of undisclosed know-h…

18/08/15

De bijzondere liquidatiereserve: ook voor u?

13/08/15

ECHA Board of Appeal decision on the legality of a SONC – the precedent of Solutia

11/08/15

Hotel business in Brussels

07/08/15

De Programmawet Gestemd In De Kamer

05/08/15

Tax Shift and Budget 2016 Agreement – Detailed overview of measures

05/08/15

Belgian Finance Minister considers new TP Documentation Rules

04/08/15

Update on the use of the plasticizer DEHP in medical devices

03/08/15

Tax structuring: what is still permitted?

31/07/15

The year of the Cayman