Competition Commissioner Margrethe Vestager had highlighted as one of her top priorities the application of State aid rules to taxation.

The Paris office of Hogan Lovells is pleased to provide this English language edition of our monthly e-newsletter, which offers a legal and regulatory update covering

On 13 November 2023, a draft bill implementing Pillar Two was submitted to Parliament in line with the EU directive of 14 December ensuring a global minimum tax (the Directive).

Belgium has long been considered an interesting jurisdiction for various tax-planning and structuring purposes. Capital gains on shares are normally tax-exempt, dividends can be received nearly tax-free, interest paid on loans taken out to acquire shares is still tax-deductible, and Belgium has had a very favorable tax system in place for companies with headquarters-type activities—the so-called coordination center regime.

L'indemnité forfaitaire de télétravail que l'employeur peut accorder à ses travailleurs qui effectuent du télétravail de manière régulière et structurelle a été indexée au 1er janvier 2023.

As we reported in a "digital economy" update earlier this year, digital taxation has been raising many debates at both the OECD and the EU levels.

A key point that market participants should be clear on from the outset: AIFMD II brings changes to the regulatory framework applicable to both Alternative Investment Funds (AIFs)...

In January 2025, the processing of periodic VAT returns (the "VAT chain") will change in Belgium.

For the corporate withholding tax ("WHT") exemption for work shifts to apply, the consecutive shifts must consist of the same scope of work. But does this mean that the scope of work must be identical

The Court of Cassation has for the second time confirmed that under the double taxation treaty between France and Belgium ("Treaty"), Belgium must relieve the double taxation...

Debt is not separately defined for Belgian tax purposes, hence in principle the civil law definition prevails.

As the end of 2020 fast approaches, we notice that many multinational companies during the coming weeks/months often perform an annual assessment of transfer prices.

What every posting employer and (Belgian) service user should know about the Declaration of Works notification.

L'arrêté était attendu par les praticiens, les communes et les contribuables.

In case of amicable termination of a private sales agreement for a property signed under condition precedent, the proportional registration (evenredig registratierecht / droit d'enregistrement proportionnel) ...

How does telework affect what employers in the EU need to take into account when they employ frontier workers?

Digital ‘collaboration' platforms that connect suppliers of services to their customers are subject to new reporting obligations.

Belgium is one of the earliest countries to introduce a Pillar Two notification requirement—a new milestone in global implementation of the OECD's initiative.

Liability is a hot issue in the field of taxation.

In a recent ruling, the court of first instance of Brussels has reviewed and assessed a Belgian company's credit rating for determining the arm's length interest rate under an intercompany loan.