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.

The 30 September UBO Register filing deadline is just around the corner.

The pandemic led to unprecedented circumstances in the workplace, with millions of people having to work from their homes. With teleworking gradually becoming...

Dans son arrêt du 4 décembre 2025 la Cour constitutionnelle a déclaré que la réduction substantielle de la taxe patrimoniale pour les A(I)SBL et les fondations privées actives dans certains secteurs sociaux...

On 15 July 2024, Belgium introduced legislation updating the transfer pricing documentation requirements applicable to in-scope Belgian corporate taxpayers.

Cooperating with a would-be independent worker may turn out to be an expensive exercise.

The local entity must be exclusively engaged in the provision of any of the following services offered either to the head offices of the company or to other associated entities of the Group (not established in Greece)...

Groups with Belgian entities that are in scope of the Pillar Two rules must register at the Crossroads Bank for Enterprises (CBE).

Introducing the principle of « una via » when taking on tax fraude cases: the choice for "only one way" … but is it the correct path to go down ?

Businesses and customs authorities alike are confronted by customs-related challenges amidst the novel coronavirus ("COVID-19") crisis, whether for the import of goods to combat the outbreak.

Transfer pricing has been one of the Belgian tax authority's main areas of focus in recent years, and is increasingly important in Belgian tax practice.

A law adopted on the 20th of November 2022 contains major changes to the Belgian tax procedure.

In previous issues of this newsletter, we focused on the role of the banking and financial sector in the financial crisis.

The recharacterisation of a share deal into an asset deal based on tax abuse is the Loch Ness monster of the Belgian real estate sector: everyone talks about it, but no one has ever actually seen it.

Artikel 275/5 WIB92 voorziet in een partiële vrijstelling van doorstorting van bedrijfsvoorheffing voor ploegenarbeid.

The draft bill approved at the Council of Ministers meeting on Friday, Oct. 27, 2023, proposes a whole number of changes to the cayman tax to ensure - in its own words - that several "loopholes" are closed.

The Brexit decision has raised questions as to whether London's role as the financial capital of Europe may be altered and therefore open the way for other European cities to reposition themselves as financial centers.

L'article 275/5 du CIR92 prévoit une dispense partielle de versement de précompte professionnel pour le travail en équipe. L'une des conditions d'application est que les équipes...

BEFIT stands for "Business in Europe: Framework for Income Taxation" and is the object of a draft EU directive proposed by the European Commission on 12 September 2023.

The Royal Decrees of 16 June 2024 (replacing the Royal Decrees of 28 October 2016) amend transfer pricing reporting rules (Dutch/French).