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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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: …

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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…

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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…

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07/01/25
Ook in geval van bemeubelde verhuur zijn buitenlandse huurin…

Uit een recent artikel uit De Tijd blijkt dat de gemiddelde aankoopprijs va…

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06/01/25
EU Tax Alert - Highlights 2024

The “Highlights 2024” edition of the EU Tax Alert is available for download…

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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

NEW ANTI-ABUSE RULE

  Without any doubt the most "notorious" new tax rule, concerns the substantially modified article 344, § 1 of the Income Tax Code or the so-call…

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DEBT-EQUITY RATIO

Belgian tax law already provided for a debt-equity ratio of 7:1 for interest on loans paid to companies incorporated in tax havens or subject to a par…

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CAPITAL GAINS ON SHARES REALIZED BY COMPANIES

Until recently, capital gains on shares were fully exempt from corporate income tax, provided that certain conditions are fulfilled. The most essentia…

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BENEFITS IN KIND OF FREE HOUSING, ELECTRICITY AND HEATING

The taxable benefit in kind related to the free disposal of housing facilities enjoyed by a company director has almost doubled.

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BENEFIT IN KIND OF COMPANY CARS

As explained in our previous newsletter (www.lydian.be , E-zine, "Changes in Belgian tax legislation), the Belgian Government has - as of January 1st,…

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REACH: substance evaluation

REACH on cruise control: ECHA publishes its first Community Rolling Action Plan

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Dangerous Preparations Directive recast

The European Commission, on 26 January 2012, adopted a proposal for a Directive of the European Parliament and of the Council on the classification, p…

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Marco Del Corso and Phonographic cases, the notion of “communication to the public”

n two judgements of 15 March in Marco Del Corso (C-135/10) and Phonographic(C-162/10) cases, the Court of Justice of the European Union…

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New Tax Measures in 2012: What to Expect

After lengthy negotiations to form a government, a political compromise was finally reached. Prime Minister Di Rupo announced in his State of the Uni…

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The Notional Interest Deduction - Still Under Scrutiny

Eager to cut the budget deficit, Belgium’s Prime Minister Elio Di Rupo has proposed several measures to curtail the notional interest deduction (NID).…

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LA DÉDUCTIBILITÉ FISCALE ET L’ŒUVRE D’ART… L’ENTENTE IMPOSSIBLE ?

La règle de principe de la non-déductibilité fiscale des œuvres d'art en tant que frais professionnels est relativement bien connue en Belgique. Relat…

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Report on REACH Regulation enforcement efforts: overwhelming number of companies still failing to comply

Towards end-2011, the EU's Forum for Exchange of Information on Enforcement published a Facts Report on the Coordinated Forum REACH Enforcement Projec…

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Adoption of a proposal for a directive concerning reimbursement of medicines

On 1 March 2012, the European Commission adopted a proposal of new Directive relating to the transparency of measures regulating the prices of medicin…

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Restructuring aid and airlines

The EU Commission opens an investigation into restructuring aid in favour of Air Malta

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Notaries’ and bailiffs’ fees now subject to VAT

Qui dit nouveau gouvernement, dit nouvelles réformes. La Belgique comptait parmi les derniers pays européens dans lesquels les prestations des notaire…

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EUROPESE UNIE - LEVENSMIDDELEN – NIEUWE VERORDENING BETREFFENDE DE INFORMATIE VOOR DE CONSUMENT

Op 22 november 2011 werd een nieuwe EU-verordening betreffende de verstrekking van voedselinformatie aan consumenten (Verordening nr. 1169/2011) in he…

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European Commission Publishes Studies on Protection of Trade Secrets and on Parasitic Copying

On 13 January 2012, the European Commission published two studies exploring the need for further harmonisation in the field of EU intellectual propert…

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EU: Court of Justice rules on detention by customs authorities of imported goods infringing intellectual prope…

The EU's Court of Justice recently delivered a ruling that should interest enterprises exporting products either directly to or via the European Union…

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EU Emissions Trading Scheme includes chemical companies as of 2013

The start of the 3rd phase of the implementation of the European Emissions Trading Scheme ( EU ETS) is scheduled for 2013. As of that moment, the scop…

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General Court Upholds Pfizer’s Opposition to VIAGUARA Trade Mark

On 25 January 2012, the General Court of the European Union (the “General Court”) upheld Pfizer’s opposition against the registration of the sign ‘VIA…

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