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

26/12/14

VAT change for legal entities acting as directors in companies deferred until 1 January 2016

In our VAT newsflash of 27 November 2014, we informed you that, as of 1 January 2015, legal entities would no longer be able to choose whether their s…

23/12/14

Wage withholding tax scales as applicable for income year 2015

The Royal Decree of 10 December 2014 containing the wage withholding tax scales for income year 2015 was published in the Belgian Official Gazette of …

04/12/14

Companies acting as director must apply VAT on their fees as of January 1st, 2015

Based on previous administrative decisions and guidelines, companies acting as director in Belgium had the choice whether or not to charge VAT on thei…

01/12/14

Legal entities serving as directors or liquidators become subject to VAT as of 1 January 2015

Until now legal entities serving as board members, directors, or liquidators of companies could choose whether to subject themselves to VAT for the se…

27/11/14

Annulment of the Lübeck decision of the European Commission.

On 9 September 2014, the General Court annulled the decision of the European Commission concerning airport charges at Lübeck Airport. The General Cour…

26/11/14

Tax Flash: OECD publishes a further discussion draft on preventing tax treaty abuse

On 21 November 2014, the OECD published the discussion draft "Follow Up Work on BEPS Action 6: Preventing Treaty Abuse" (the "Discussion Draft"). In i…

25/11/14

Bestuurders, zaakvoerders en vereffenaars van vennootschappen en BTW : opheffing van de keuzemogelijkheid voor…

Door een beslissing van 20 november 2014, heeft de BTW-administratie de toepasselijke BTW-toegeving voor rechtspersonen die optreden als bestuurders, …

25/11/14

Changes to the EU Parent-Subsidiary Directive to prevent double non-taxation

One of the key pillars of the EU internal market, the Council Directive 2011/96/EU of 30 November 2011 (the "Parent-Subsidiary Directive") was origina…

07/11/14

Third parties have the right to access uncontested parts of cartel decisions

On 7 October 2014, the General Court ("GC") handed down a judgment in the hotly debated area of access to the file. Damage claimants are frequently se…

04/11/14

New EU Data Protection Guidance on the Internet of Things

The EU's main data protection body, the Article 29 Working Party, recently published an Opinion on the application of European data protection rules t…

03/11/14

Gewijzigde BTW-regels voor online dienstenlevering vanaf 1 januari 2015

Levert u als online verkoper diensten,-zoals webhosting, SEO diensten, maar bijvoorbeeld ook de verkoop van e-boeken of elke vorm van online advies en…

30/10/14

Guidelines, Fact Sheets and Myth-Busting: EU Working Hard to Clarify the Right to Be Forgotten

Since the EU Court of Justice made its ruling on the right to be forgotten in May 2014, the topic has been in the media almost incessantly. Most of th…

21/10/14

Taks op omzetting van effecten aan toonder is in strijd met EU-recht

In het kader van de afschaffing van de effecten aan toonder, werd eind 2011 een taks op de omzetting van effecten aan toonder ingevoerd. Deze taks bed…

20/10/14

Pas de précompte professionnel pour les jeunes travailleurs pendant le dernier trimestre 2014

Aucun précompte professionnel n'est dû sur les rémunérations payées ou attribuées durant les mois d'octobre, novembre et/ou décembre aux jeunes travai…

17/10/14

Disposition 'filet de sécurité' dans l'impôt des non-résidents : application pratique

Afin d'éviter que des non-résidents, à défaut d'une disposition légale, ne soient pas imposés en Belgique sur certains revenus provenant de prestation…

16/10/14

Courts may reduce or even waive the 309 percent tax assessment

The Constitutional Court has recently made it clear that the courts have jurisdiction over the application by the tax authorities of the tax assessmen…

15/10/14

The Tax Shelter for Audiovisual Productions in Belgium: a Successful Tool under Reform

After ten years the Belgian regime of the tax shelter has been reformed. The amendments will be effective when the Law of 12 May 2014 amending article…

15/10/14

Tweede verblijf in buitenland te zwaar belast?

Wie eigenaar is van een onroerend goed in het buitenland, moet hiervan melding maken in de aangifte personenbelasting. Meer concreet moet de huurwaard…

13/10/14

TVA et formation professionnelle : nouvelle rédaction de l’article 44, 2, 4° du Code de la TVA

A partir du 1er janvier 2014, les sociétés commerciales sont exclues du bénéfice de l'exemption liée à l'enseignement et à la formation professionnell…

10/10/14

Reference prices observatory

Abnormal price -Brussels Capital Region

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

26/12/14

VAT change for legal entities acting as directors in companies deferred until 1 January 2016

23/12/14

Wage withholding tax scales as applicable for income year 2015

04/12/14

Companies acting as director must apply VAT on their fees as of January 1st, 2015

01/12/14

Legal entities serving as directors or liquidators become subject to VAT as of 1 January 2015

27/11/14

Annulment of the Lübeck decision of the European Commission.

26/11/14

Tax Flash: OECD publishes a further discussion draft on preventing tax treaty abuse

25/11/14

Bestuurders, zaakvoerders en vereffenaars van vennootschappen en BTW : opheffing van de keuzemogelijkheid voor…

25/11/14

Changes to the EU Parent-Subsidiary Directive to prevent double non-taxation

07/11/14

Third parties have the right to access uncontested parts of cartel decisions

04/11/14

New EU Data Protection Guidance on the Internet of Things

03/11/14

Gewijzigde BTW-regels voor online dienstenlevering vanaf 1 januari 2015

30/10/14

Guidelines, Fact Sheets and Myth-Busting: EU Working Hard to Clarify the Right to Be Forgotten

21/10/14

Taks op omzetting van effecten aan toonder is in strijd met EU-recht

20/10/14

Pas de précompte professionnel pour les jeunes travailleurs pendant le dernier trimestre 2014

17/10/14

Disposition 'filet de sécurité' dans l'impôt des non-résidents : application pratique

16/10/14

Courts may reduce or even waive the 309 percent tax assessment

15/10/14

The Tax Shelter for Audiovisual Productions in Belgium: a Successful Tool under Reform

15/10/14

Tweede verblijf in buitenland te zwaar belast?

13/10/14

TVA et formation professionnelle : nouvelle rédaction de l’article 44, 2, 4° du Code de la TVA

10/10/14

Reference prices observatory