News & Articles

The perfect place for any legal or tax professional to keep abreast of everything that’s happening on the Belgian legal scene

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

Marcus Navin-Jones has joined Crowell & Moring’s Environment and Natural Resources Practice Group as a senior counsel in the Brussels office, bringing in-depth experience advis…

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

Nous sommes ravis de constater votre enthousiasme pour la 8ème édition des Universités d’été qui aura lieu les 20 et 21 août 2024 au magnifique Château-ferme de Courrière. Avec déj…

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

The Brussels School of Governance (BSoG) at the Vrije Universiteit Brussel (VUB) has announced a significant overhaul of its English-taught LLM in International and European Law pr…

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01/07/24
Brussels Court of Appeal Prohibits the Rebranding of a Gener…

The Judgment of the Brussels Court of Appeal is the latest development in t…

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28/06/24
Belgium gears up to enforce the EU Deforestation Regulation

The EU Deforestation Regulation (‘EUDR’) was published in the Official Jour…

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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!

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More News & Articles

ECJ on Reimbursement of Legal Fees in IP Litigation

On 28 July 2016, the Court of Justice of the European Union (the “ECJ”) issued an important judgment on the recovery of legal fees. In particular, the…

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Notional interest deduction rate for tax year 2018 is 0,237pc (or 0,737pc for SMEs)

The Belgian NID rate for tax year 2018 (accounting years ending between 31 December 2017 and 30 December 2018, both dates included) would be…

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More flexibility when filing administrative appeals

On 3 August 2016, a law was adopted easing the requirements when filing an admissible administrative appeal. According to the Belgian Income Tax Code,…

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Meldingsplicht van substantiële betalingen: Hongkong-structuren onder vuur

Dat Belgische vennootschappen die (on)rechtstreeks betalingen verrichten aan belastingparadijzen voor een totaalbedrag van 100.000 euro tijdens het be…

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Les périls qui guettent les paiements substantiels faits par des sociétés belges vers le Luxembourg et Hong Ko…

Verser des fonds à un partenaire établi dans un paradis fiscal est suspect aux yeux du fisc. Depuis 2010, les sociétés belges doivent déclarer leurs p…

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New EU State aid investigation opened into Engie’s tax treatment in Luxembourg

The European Commission (Commission) announced the opening of a formal investigation into advance tax rulings (ATRs) granted by Luxembourg to companie…

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CJEU clarifies criteria for recovering lawyers’ fees in IP disputes

In its decision of 28 July 2016, the Court of Justice of the European Union (“CJEU”) clarified that at least a significant and appropriate part of the…

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The SME Financing Act: A Step Forward?

The SME Financing Act, applicable since 10 January 2014, has the laudable goal of making it easier for small and medium-sized enterprises to access fi…

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Fiscale afrekeningen zijn begrijpelijk, maar getuigen van onvolwassen Europa

In navolging van een in 2014 opgestart onderzoek omtrent illegale (fiscale) staatssteun, heeft de Europese Commissie gisteren haar bevindingen aan Ier…

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Corsan in moeilijkheden. Wat met mijn tax shelter?

Veel ondernemingen hebben de afgelopen jaren geld geïnvesteerd in de audiovisuele sector via een “Tax Shelter”. Het filmhuis Corsan – één van de belan…

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An eQuestionnaire... and what now?

Your company's receptionist forwards an e-mail that arrived at the info e-mail address. It was sent by the European Commission’s Directorate-General f…

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Forfaitaire belasting zelfstandigen is geen hinderpaal meer voor belastingkrediet

In principe moet een bezwaarschrift ingediend worden bij de adviseur-generaal van de belastingen (de nieuwe benaming voor de gewestelijke directeur). …

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Kaaimantaks | Franse “Société Civile de Portefeuille”: translucide onder het Franse recht en "soms" transparan…

Bepaalde belastingplichtigen (vaak van Franse origine) hebben een effectenportefeuille in een zogenaamde “Société Civile de Portefeuille” ondergebrach…

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State Aid update - European Commission requests Ireland to recover EUR 13 billion in unpaid taxes from Apple

The European Commission (Commission) announced its final decision in the formal state aid investigation into two advance pricing agreements (APAs) obt…

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Transfer pricing documentation – Implementation of BEPS Action 13 into Belgian law

A new Act has been adopted by Belgian Parliament introducing a legal TP documentation obligation in accordance with BEPS action 13, which will enter i…

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Ontwerp Programmawet - Uitbreiding bijzondere aanslagtermijn en nieuwe bijzondere onderzoekstermijn in interna…

De regering heeft op 2 juni 2016 een wetsontwerp van Programmawet ingediend in de Kamer. Een van de meest opvallende wijzigingen betreft de uitbreidin…

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Summary of what has changed during the summer: newly-adopted tax measures

This summer, the Parliament adopted a range of new tax measures (more details below). Other measures are currently under review at the Chamber or pend…

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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 – werd door de wet van 18 december 2015 inmiddels vera…

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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…

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VAT on online gambling services postponed till August

In a previous article, we explained in detail the new VAT rules on e-gambling services. These services, which currently benefit from a specific VAT ex…

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