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

19/10/20

Een nieuw hoofdstuk aan de UBO-register saga: het KB van 23 september 2020

De implementatie van het Belgisch UBO-register is verworden tot een heuse saga. Daarbij werd de deadline voor de eerste registratie tot drie…

19/10/20

COVID-19: European Commission authorises a Belgian aid scheme for the hotel sector in Brussels

On 9 October 2020, the European Commission gave the green light for the establishment of a Brussels aid scheme to support the hotel sector (in particu…

16/10/20

Nouveautés concernant le registre UBO

Depuis 2019, les sociétés et autres entités juridiques, telles que les A(I)SBL, trusts, fiducies et les constructions juridiques similaires doivent di…

16/10/20

COVID-19: the European Commission prolongs the Temporary Framework on State Aid until 30 June 2021 and expands…

On 19 March 2020, the Commission adopted a Temporary Framework on State aid measures to support the economy in the current COVID-19 outbreak.

14/10/20

OECD releases updated Pillar Two proposal for global minimum effective taxation

On 12 October 2020, the OECD released for public consultation updated reports on its two-pillar proposal to address the tax challenges of the digitali…

14/10/20

The Court of Justice of the EU clarifies the assessment of position marks for services

The Court of Justice of the EU recently clarified the criteria to take into account when assessing the distinctive character of a position mark applie…

13/10/20

OECD releases updated Pillar One blueprint on new taxing right for market jurisdictions

On 12 October 2020, the OECD released for public consultation updated reports on its two-pillar proposal to address the tax challenges of the digitali…

13/10/20

Customs seizures | EORI number

Since 15 September 2020, the EORI number has become mandatory to obtain customs measures: the seizure request forms have been modified to impose the m…

06/10/20

Quand le gouvernement Vivaldi veut mettre fin à la procédure de régularisation fiscale…

Si le gouvernement Vivaldi devient une réalité, il pourrait, d’après un article paru dans le quotidien flamand De Tijd (25 septembre 2020), être mis f…

05/10/20

High net worth individuals on the radar of Vivaldi!

One of the measures announced by the newly formed government (“the Vivaldi coalition”) is the taxation of the major financial transactions&n…

05/10/20

European Commission's public consultation on short-term export-credit insurance

Are you a public authority, a company involved in export credit insurance or simply an interested party? Then you have until 7 October 2020 to make yo…

02/10/20

Fiscaal misbruik: belastingvrije kapitaalverminderingen in ‘oude holdings’ buiten schot

De belastingadministratie voert de laatste jaren een campagne tegen belastingvrije kapitaalverminderingen in private holdings op basis van de nieuwe t…

02/10/20

EU General Court annuls European Commission’s decision in Apple State aid case (Apple)

The General Court’s judgment con rms the Commission’s right to investigate tax rulings under EU State aid rules and the applicability of the arm’s len…

01/10/20

Nouveau coup dur pour les Belges qui détiennent des SCI françaises

Le Conseil d’Etat français a rendu le 24 février dernier une décision qui ne fera pas le bonheur des résidents belges qui détiennent des immeubles en …

29/09/20

Prior authorisation requirement for letting property through AirBnB platform is consistent with the Services D…

Cali Apartments SCI and HX lodged an appeal against this judgment before the cour d’appel de Paris, who followed the judge of first instance and …

28/09/20

Terbeschikkingstelling woning aan bedrijfsleider :  een kwestie van een goede voorbereiding

De (al dan niet gratis) terbeschikkingstelling van een woning door een vennootschap aan haar bedrijfsleider is en blijft een interessante fiscale opti…

21/09/20

Corporate tax update: Recent circular letter, advance tax payments Q3 opportunity

Considering the exceptional business environment various corporate income tax measures have been taken to sustain the liquidity and solvability positi…

18/09/20

Fiscaal misbruik: belastingvrije kapitaalverminderingen in ‘oude holdings’ buiten schot

De belastingadministratie voert de laatste jaren een campagne tegen belastingvrije kapitaalverminderingen in private holdings. De nieuwe tekst van de …

17/09/20

A recurring phenomenon

Every year, between June and the end of October, they arrive on our shores in their millions and gradually spread throughout the land, eventually occu…

14/09/20

The Dutch StAK: the cuckoo in the cayman nest

With about 800 codes, a Belgian income tax return is not for the faint-hearted. When the Cayman tax is involved, even more attention is needed. Read a…

05/12/24

05/12/24

Tuerlinckx Tax Lawyers legt nieuwe stukken in organisatorische puzzel met NXTGEN-2024

19/11/24

19/11/24

Liberius welcomes new EU Competition and Trade Law Partner in Brussels

17/11/24

17/11/24

Toestemming voor boekenonderzoek: geen vrijgeleide voor fiscale visitatie

18/12/24

European Commission consultation on the revision of its Stat…

16/12/24

Class 23 insurance: Opportunity for non-resident insurers to…

More News & Articles

19/10/20

Een nieuw hoofdstuk aan de UBO-register saga: het KB van 23 september 2020

19/10/20

COVID-19: European Commission authorises a Belgian aid scheme for the hotel sector in Brussels

16/10/20

Nouveautés concernant le registre UBO

16/10/20

COVID-19: the European Commission prolongs the Temporary Framework on State Aid until 30 June 2021 and expands…

14/10/20

OECD releases updated Pillar Two proposal for global minimum effective taxation

14/10/20

The Court of Justice of the EU clarifies the assessment of position marks for services

13/10/20

OECD releases updated Pillar One blueprint on new taxing right for market jurisdictions

13/10/20

Customs seizures | EORI number

06/10/20

Quand le gouvernement Vivaldi veut mettre fin à la procédure de régularisation fiscale…

05/10/20

High net worth individuals on the radar of Vivaldi!

05/10/20

European Commission's public consultation on short-term export-credit insurance

02/10/20

Fiscaal misbruik: belastingvrije kapitaalverminderingen in ‘oude holdings’ buiten schot

02/10/20

EU General Court annuls European Commission’s decision in Apple State aid case (Apple)

01/10/20

Nouveau coup dur pour les Belges qui détiennent des SCI françaises

29/09/20

Prior authorisation requirement for letting property through AirBnB platform is consistent with the Services D…

28/09/20

Terbeschikkingstelling woning aan bedrijfsleider : een kwestie van een goede voorbereiding

21/09/20

Corporate tax update: Recent circular letter, advance tax payments Q3 opportunity

18/09/20

Fiscaal misbruik: belastingvrije kapitaalverminderingen in ‘oude holdings’ buiten schot

17/09/20

A recurring phenomenon

14/09/20

The Dutch StAK: the cuckoo in the cayman nest

Terbeschikkingstelling woning aan bedrijfsleider :  een kwestie van een goede voorbereiding