News & Articles

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

Tuerlinckx Fiscale Advocaten logo
Read More
Tuerlinckx Tax Lawyers legt nieuwe stukken in organisatorische puzzel met NXTGEN-2024

Tuerlinckx Tax Lawyers zet een nieuwe stap voor duurzame groei met blijvende focus op de cliënt. Het kantoor verwelkomt immers twee nieuwe vennoten en een counsel, de NXTGEN-2024: …

Read More
Liberius logo
Read More
Liberius welcomes new EU Competition and Trade Law Partner in Brussels

Liberius is thrilled to announce the arrival of David Henry as a Partner in its Brussels-based EU, Competition & Trade Practice. David, a member of the Brussels Bar and a quali…

Read More
Eubelius logo
Read More
Toestemming voor boekenonderzoek: geen vrijgeleide voor fiscale visitatie

In een arrest van 3 oktober 2024 heeft het Hof van Cassatie de krijtlijnen voor een fiscale visitatie verder afgebakend en daarbij nogmaals het belang van een geldige toestemming b…

Read More
EY Law logo
24/12/24
Reforming the public procurement regulatory framework?

Ten years after the introduction of the public procurement directives, Euro…

CMS Belgium logo
18/12/24
European Commission consultation on the revision of its Stat…

On 11 December 2024, the European Commission launched a public consultation…

Dotted texture left
Dotted texture left

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!

Dotted texture right

More News & Articles

Hoofdelijke aansprakelijkheid voor sociale en fiscale schulden bij werken in onroerende staat uitgebreid naar …

De nieuwe regeling inzake de hoofdelijke aansprakelijkheid voor sociale en fiscale schulden bij werken in onroerende staat werd uitgebreid naar d…

Read More
Nederlandse dividendbelasting in strijd met Europees recht!

Op 17 september 2015 heeft het Europees Hof van Justitie zijn oordeel geveld in de zaak Miljoen, Société Générale e.a. Het Hof oordeelt dat …

Read More
New Measures to Support Start-ups

On 18 August 2015, the Omnibus Act of 10 August 2015 (the "Act") was published in the Belgian State Gazette, introducing three new measures to support…

Read More
New circular letter confirms income tax neutrality of AIFM Law

The Belgian tax administration has just published a new circular letter pertaining to the income tax treatment of investment companies. The circular l…

Read More
Belgian reportable accounts: first exchange of information upcoming?

Belgium and the United States of America (US) entered into a bilateral Agreement on 23 April 2014 aimed to improve international tax co…

Read More
Belgian Tax Reform: The Tax Shift

As the budget deficit is increasing, the Belgian government has been actively looking to both cut expenses and increase tax revenue. Even though tax c…

Read More
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…

Read More
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,…

Read More
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…

Read More
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…

Read More
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 …

Read More
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…

Read More
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…

Read More
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…

Read More
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…

Read More
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…

Read More
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…

Read More
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…

Read More
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 …

Read More
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…

Read More