NL FR EN DE ABOUT TIBERGHIENCAREERSNEWSLETTER Advocaten / Avocats / Lawyers HOMEPEOPLEEXPERTISENEWS TIBERGHIEN ECONOMICSGLOBAL REACHCONTACT US × Tiberghien combines its expertise in Belgian tax law with a large international perspective. We therefore offer news, events and publications in English but also information in French and Dutch. ALL NEWS EVENTS PUBLICATIONS INFO COVID-19 NEWS VAT exemptions for logistics services and (sea)port activities: watch out for the VAT officer! A recent VAT administrative circular letter, implementing EU VAT case law, has tightened the conditions for applying the VAT exemption for services in connection with the export of goods out… MORE NEWS International Tax Update: Important changes to the Belgian special taxation regime for foreign executives The Belgian government agreed in the recent budgetary agreement on important changes for foreign executives falling under the special taxation regime. MORE NEWS International Tax Update: Public Country-by-Country Reporting takes last hurdle in legislation process On 11 November 2021, the European Parliament approved the implementation of what is commonly referred to as the public country-by-country reporting (CbCR) Directive.1 This formal approval of the European Parliament came… MORE NEWS Breaking news : Belgium and France signed a new Double Tax Convention On 9 November 2021, after long discussions and negotiations, France and Belgium signed a new Double Tax Convention (‘DTC’). Once the ratification process will be completed in both countries, this… MORE NEWS International Tax Update: Digital Service Tax: Dead and done with? On 8 October 2021, the already historical agreement about Pillars I and II was reached between 136 member jurisdictions of the OECD/G20 Inclusive Framework. A part of the overall agreement… MORE NEWS International Tax Update: Recent tax developments in Germany German Real Estate Transfer Tax Rules for share deals As in Belgium, German Real Estate Transfer Tax (“RETT”) is triggered by the notarization of a direct real estate purchase. The… MORE NEWS Belgian Annual Tax on Securities Accounts challenged before Constitutional Court: annulment appeal is no suspension With its Law of February 17, 2021, Belgium introduced a new annual tax on securities accounts (hereafter: “ATSA”), which has replaced the previously annulled tax on securities accounts that the… MORE NEWS International Tax update: Excess profit rulings: Victory for the European Commission? On 16 September 2021, the Court of Justice of the European Union dealt for the first time with the Belgian excess profit rulings. The Court ruled (in contrast to the… MORE NEWS International Tax update: Belgian Transfer Pricing Court Case In a recently published decision dd. 8 June 2021 of the Court of Appeal of Ghent relating to transfer pricing (nr. 2016/AR/455), the Court decided in favor of the taxpayer.… MORE NEWS International Tax update: The Belgium - Luxembourg 24 day-rule becomes the 34 day-rule The salary of a Belgian tax resident relating to days performed in Luxembourg is generally taxable in Luxembourg according to the Belgium-Luxembourg double tax treaty. The days worked outside of… MORE NEWS Luxembourg Newsflash: New administrative circular sets guidelines for the imposition of tax fines The 2017 tax reform significantly strengthened the power of the Direct Tax Authorities to impose tax fines on taxpayers found in infringement of their tax obligations. In this scope, the… MORE NEWS VAT registration with a fiscal representative in Belgium: new guarantee rules will create more burdens for foreign taxpayers A recently adopted amendment to Royal Decree nr. 31 will alter the guarantee requirements for a Belgian VAT registration of a foreign taxpayer with the appointment of a fiscal representative.… MORE NEWS VAT and e-commerce: Belgium implements new rules on importer of record Following the adoption of the law implementing the new e-commerce VAT rules in Belgium, a Royal Decree has been published on 29 June 2021, amending several earlier Royal Decrees on… MORE NEWS Asia is stepping up its tax game: faceless tax audits, major tax reforms and much more The Asia-Pacific Tour of the Tiberghien World Tour brought to light a number of interesting developments in the innovative and changing tax landscape in Asia. Not only are Asian countries… MORE NEWS Luxembourg tax authorities update their Circular on interest limitation rules for members of a consolidated group On June 2nd, 2021, the Luxembourg tax authorities reissued their Circular n°168bis/1 dated January 8th, 2021 on the interest limitation rules governed by article 168bis of Luxembourg Income Tax Law… MORE NEWS International Tax update: Evolving towards more OECD-compliancy: the times are changing in the Middle East The Middle Eastern leg of the Tiberghien world tour showed some interesting developments in tax legislation of this region. These (expected) changes will undoubtedly have a big impact on MNE’s… MORE NEWS Can tax related and IT services benefit from the VAT exemption for the management of special investment funds? The European Court of Justice says yes. The Court of Justice of the European Union (ECJ) ruled in the joined cases K (C-58/20) and DBKAG (C-59/20) that the management of tax related responsibilities and the supply of… MORE NEWS International Tax update: Mutual tax agreements mitigating the impact of Covid-19 telework for internationally active employees extended until the end of 2021 UPDATE 28/09/2021 Due to the Covid-19 pandemic, most employees have worked from home for a large number of days from March 2020 onwards. As the taxation of salaries and the applicable… MORE NEWS Teleworking due to COVID 19: Luxembourg mutual tax agreements with Belgium, France and Germany still in force. UPDATE Teleworking due to COVID 19: Luxembourg mutual agreements with Germany, Belgium and France will remain in force until the end of 2021 As covered more into detail here, a… MORE NEWS Taxation of (ex-)partners and children Some points of attention for spouses, legal cohabitants and separated parents You are separated or in the process of separating and are wondering how you will be taxed and who… MORE NEWS International Tax update: EU Agreement with regard to Public country-by-country reporting for certain undertakings On 1 June 2021 the EU Council negotiators and the negotiation team of the European Parliament reached a provisional political agreement on a proposed directive on the disclosure of income tax… MORE NEWS International Tax update: Biden’s Green Book and the Old Continent Last week the US Treasury Department released the long-awaited “Green Book”, explaining the tax proposals of the Biden Administration. The final version is shorter and less detailed than expected. Nevertheless,… MORE NEWS International Tax update: The ECJ further defines the notion of a VAT fixed establishment The Court of Justice of the European Union (ECJ) ruled in the Titanium case (C‑931/19) that own staff is required for a (sales) VAT fixed establishment (FE) to be present… MORE NEWS Tax Treaty Making in Belgium. Well regulated? The fact that Belgium has a wide network of double taxation conventions (‘tax treaties’) is positive for the Belgian economy and Belgian taxpayers. Each new tax treaty is welcomed. But… MORE NEWS Tiberghien colleague Rik Smet receives honorable mention for prestigious award In June last year our colleague Rik Smet successfully defended his doctoral thesis on tax treaty making in federations. MORE NEWS International Tax update: Tiberghien World Tour PART I - AMERICAS Last week, on 27 May 2021, we organized the first of four free interactive web events of our Tiberghien World Tour 2021. In these events, local experts of our WTS… MORE NEWS International Tax update: European Commission’s view on business taxation in the 21th century On May 18, 2021, the European Commission announced its vision on “Business Taxation for the 21st century”. It did so by means of a Communication to the European Parliament and… MORE NEWS EU General Court judgements: Engie received illegal state aid, Amazon did not On 12 May 2021, the EU General Court delivered two judgements relating to appeals made against the EU Commission’s decisions taken back in 2017 and 2018. In these decisions, the… MORE NEWS International Tax update: Unexpected tax exposure for companies due to home office abroad? As a result of the COVID-19 crisis, many cross-border workers are working from their home office, which is not necessarily located in the same country as their employer’ office. Also… MORE NEWS New e-commerce VAT rules as from 1 July 2021: Watch out for double taxation on e-sales of imported goods with a value exceeding € 150 As from 1 July 2021, the e-commerce VAT package enters into force. 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