105 results found

Arcomet Romania (Arcomet RO), part of the Arcomet Group (Arcomet BE), carried out crane rentals and sales in Romania, while Arcomet Belgium managed the group's strategy and supplier negotiations.

The Royal Decree of 14 August 2018, which will enter into force on 31 October 2018, defines the regulatory framework for the new central register of beneficial ownership.

In a Circular dated 1 December 2010 (Circular AOIF 70/2010, Ci. RH. 81/600.928), the tax administration provides guidance on the tax return filing obligations, the tax assessment and the tax collection after a merger or split-up.

AI and the wave of automation that it heralds opens a world of possibilities, but it also threatens jobs. Could a tax on robots help ease the transition?

What should employers in Belgium have in mind from the start of 2020? This article sets out some key points.

In view of the inflation experienced in 2022 and the lack of margin for wage increases, the government has taken steps to allow companies that had high profits in 2022...

On 25 July 2018, the ECJ handed down its judgment in a case arising from the European Commission's 2013 decision on the "Spanish tax lease system" (Case C-128/16 P, Commission v Spain and others).

Copyright income benefits from a particularly advantageous tax treatment. Up to a certain ceiling these are taxed at a separate rate of 15%.

The COVID-19 crisis has emphasised the importance of having performant insolvency proceedings. As of now, new measures are in force which aim to optimise the judicial reorganisation procedure.

Following recent legislative changes and the resulting uncertainty regarding the application of the Tate & Lyle withholding tax exemption...

Belgium implemented the Pillar Two rules at the end of last year via publication of the Law of 19 December 2023 (Belgian Pillar Two Law). The Pillar Two rules entered into force on 31 December 2023...

On 23 May 2025, the Belgian Supreme Court (Cour de cassation / Hof van Cassatie) referred a preliminary question to the Court of Justice of the European Union ("CJEU") regarding the VAT deduction treatment of business transfers where the premises are not sold but instead leased to the purchaser (Cass., F.22.008.N).

Taxpayers can recover withholding taxes (WHT) that were unduly withheld by the debtor, for example, on Belgian dividends, interest, or where a payroll tax exemption was incorrectly applied.

The Court of Cassation recently delivered an important decision regarding the accounting and tax treatment of debt restructuring operations performed by way of a debt-equity swap.

The Circular sheds light on the practical application of the QM case regarding the Belgian VAT treatment of company cars. In short, it states that, under certain conditions, the provision of a company...

The mobility budget entails a possibility offered by an employer to its employees to exchange their company car or the entitlement to a company car for a budget.

Despite its overall high tax burden, Belgium was one of the few countries worldwide that didn't have a general capital gains tax for individuals. The introductions of a capital gains tax by the Arizona coalition...