20 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.

On 12 December 2024, the European Court of Justice delivered its judgment in the Weatherford Atlas Gip case (C-527/23).

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 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.

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

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.

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

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)...

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.

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.

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.

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

Recent Belgian court rulings have intensified scrutiny of intellectual property transactions, particularly concerning DEMPE functions and income reallocation. A landmark judgment on trade name royalty payments establishes critical precedents for how Belgian tax authorities can apply transfer pricing principles to challenge the deductibility of such payments.

Does Pillar Two really matter for the real estate sector? The scope of application is broad, the real estate related exclusions are not straight-forward...

Belgium's tax administration has issued a crucial circular clarifying the application of the new capital gains tax on financial assets, addressing key uncertainties around realization timing, earn-out structures, partnership vehicles, and historical exemptions. The guidance provides essential insights for taxpayers navigating payment modalities, matrimonial property regimes, and the complex interaction between the tax and existing corporate structures.

On 31 January 2025, five political parties agreed to form a new Belgian government and presented the federal government agreement which includes major tax policy changes that affect both individuals and businesses.

In March 2023, the Belgian Minister of Finance published a proposal for a broad tax reform aiming more generally at modernising and simplifying the tax system and making the system more equitable.