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The interaction of the Belgian cayman tax with the various double taxation treaties concluded by Belgium has been the subject of discussion in practice for several years.

In its Spring Budget 2021, the United Kingdom announced to repeal the domestic provisions implementing the IRD.

In this article, we explain the individual tax implications of working in the metaverse. Personal tax on worldwide professional income is usually governed by the law of the place the work is done.

Employees working across borders often continue their existing pension schemes during temporary foreign employment, but this seemingly straightforward practice raises critical tax considerations that are frequently overlooked. When foreign pension contributions fail to meet specific exemption criteria under Belgian tax law, they may be treated as taxable income, potentially leading to economic double taxation at the payment stage. Recent guidance from Dutch tax authorities on their "balance scheme" mechanis

Pillar Two, which ensures that an MNE's in-scope income will be subject to a minimum tax rate of 15%, is ready to go. On December 2, the Model Rules were agreed upon within the OECD Inclusive Framework...

This may lead to unexpected tax consequences for the company.

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...

The withholding tax jurisdiction of the source state is limited to 15% for dividends, as before. Withholding tax may (no longer) be withheld when dividends are paid by subsidiaries...

The European Commission is advancing a comprehensive simplification agenda for EU corporate taxation while simultaneously withdrawing proposals that lack political consensus. As negotiations on the next Multiannual Financial Framework intensify and digital taxation debates resurface, businesses face a recalibration of how tax policy supports EU objectives in practice.

The global tax landscape is experiencing a profound transformation as the OECD/G20's Pillar Two rules are adopted. Among these, the Undertaxed Profits Rule (UTPR)...

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...

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.

Tax residence can be a difficult concept, especially if you have a residence in different countries. This is something Belgian singer Angèle discovered the hard way.

The European Commission has unveiled its most comprehensive EU direct tax framework review to date, shifting policy focus from anti-avoidance measures toward competitiveness and simplification. The Tax Simplification Package promises EUR8 billion in annual savings through sweeping changes to withholding taxes, dividend taxation, interest limitation rules, and cross-border structures. These reforms will fundamentally reshape how businesses structure their European operations, requiring careful analysis of ex

So you've got some capital or a reliable source of funding.

Les fonds immobiliers français ont été très actifs sur nos marchés domestiques ces derniers temps. Dans cette contribution, nous commentons les structures d'investissement...

The tax authorities are always looking for their piece of your tax pie. But things get complicated when your income crosses borders. Fortunately, Belgium has double taxation treaties (DTTs) with over 150 countries.