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  • Article

    EU Tax Alert 214

    The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law. We have summarised the highlights of this edition below.
    European UnionTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Belgium's New Exit Tax On Shareholders

    As of 1 July 2025, Belgium will implement a new exit tax regime that will significantly alter the tax treatment of cross-border corporate mobility. This measure is part of the coalition agreement of the Arizona government...
    BelgiumCorporate/Commercial Law
    Simont Braun
    Simont Braun
  • Article

Belgium Publishes Draft Bill Implementing Pillar Two

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).
BelgiumTax
Loyens & Loeff
Loyens & Loeff
  • Article

    L'actualité En Droit Social / Le Point Sur Certains Nouveaux Montants En 2023

    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.
    BelgiumTax
    CEW & Partners
    CEW & Partners
  • Article

    Constitutional Court Undermines WHT Exemption For Work Shifts

    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
    BelgiumTax
    Monard law
    Monard law
  • Article

    Tax In Distressed Situations Belgium

    Debt is not separately defined for Belgian tax purposes, hence in principle the civil law definition prevails.
    BelgiumTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    French Legal And Regulatory Update - May 2019

    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
    European UnionGovernment, Public Sector
    Hogan Lovells
    Hogan Lovells
  • Article

    Belgium Anticipates DAC 7: New Belgian Reporting Obligations For Digital Platforms Facilitating The Provision Of Services

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

    Liability Of Tax Advisors And Shareholders For The Tax Debts Of A Shell Company: Selected Cases

    Liability is a hot issue in the field of taxation.
    BelgiumTax
    NautaDutilh
    NautaDutilh
  • Article

    Working With Would-Be Independent Workers?

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

    Frontier Workers And Telework In The EU: New Challenges Ahead

    How does telework affect what employers in the EU need to take into account when they employ frontier workers?
    European UnionEmployment and HR
    Ius Laboris
    Ius Laboris
  • Article

    Tax Debts Of A Shell Company In Belgium: Potential Liability Of Tax Advisors And Shareholders

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

    Flash – Brede Fiscale Hervorming Voorgesteld: Een Overzicht

    De minister van Financiën onthulde onlangs de plannen voor de eerste fase van een brede fiscale hervorming.
    BelgiumTax
    Monard law
    Monard law
  • Article

    Tax: News On Transfer Pricing Documentation

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

    Yearly Corporate Tax Return Deadline Looms

    It is once again that time of year when corporate tax returns come into focus.
    BelgiumTax
    Fieldfisher
    Fieldfisher
  • Article

    Belgique : Le régime spécial d'imposition pour les expatriés

    Pendant près de 40 ans, la Belgique a attiré des travailleurs étrangers avec un régime spécial d'imposition des cadres étrangers, les « expats ».
    BelgiumTax
    Delsol Avocats
    Delsol Avocats
  • Article

    Turning Point In The Belgian "Excess Profit Rulings" Appeal Procedure

    On 3 December 2020, Advocate General ("AG") Kokott issued a favorable opinion about the appeal lodged by the E.U. Commission against the General Court's judgment of 14 February 2019...
    European UnionTax
    AKD
    AKD
  • Article

    New Flexible Real Estate Investment Vehicle In Belgium

    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.
    BelgiumFinance and Banking
    Jones Day
    Jones Day
  • Article

    Temporary Support During The Energy Crisis

    Belgium has introduced a state-supported temporary unemployment scheme for ‘energy intensive' companies and other employment-related measures to help businesses and individuals...
    BelgiumEmployment and HR
    Ius Laboris
    Ius Laboris
  • Article

    Protect Your Trade Secrets – Criminal Law Protection & Tax Issues

    In the latest episode of our Trade Secrets Series we discussed the measures aimed at maintaining the confidentiality of trade secrets during legal proceedings.
    BelgiumIntellectual Property
    Simont Braun
    Simont Braun
  • Showing 41–60 of 98 results

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