Your search for ‘Tiberghien’ returned 28 results

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.

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...

Due to the Covid-19 government measures, most employees work mainly from their home offices from March 2020 onwards.

The Italian tax authorities have issued a significant ruling on pension taxation following EDF's nationalization by the French State. A French resident considering relocation to Italy questioned whether this change in ownership could reclassify their CNIEG pension from a social security benefit to a government pension, potentially shifting exclusive taxing rights to France. The authorities' response provides important insights for similar situations involving state-owned entities performing commercial activ

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

The European Commission challenged Luxembourg's decision to exempt securitisation special purpose entities from EU interest deduction limitations, arguing the exemption list is exhaustive. Advocate General Kokott has now recommended dismissing this infringement action, finding that regulated SSPEs are economically comparable to other exempt financial undertakings and should be treated equally under EU law.

This may lead to unexpected tax consequences for the company.

Luxembourg's Business Registers will begin enforcing compliance sanctions from September 2026, introducing a graduated penalty system for entities with incomplete or inaccurate RCS and RBE filings. The framework progresses from public warnings to daily fines of EUR 40 and potential deletion from the registers, with entities able to regularise their position at any stage to avoid escalating consequences.

Luxembourg is poised to expand its investment fund structuring capabilities by allowing alternative investment funds structured as common or special limited partnerships to establish...

The Luxembourg Administrative Tribunal has ruled that repayments of share premium to shareholders, without a formal share capital reduction, do not qualify for tax exemption and may be subject to 15% dividend withholding tax. This decision challenges common corporate finance practices and raises important questions about the tax treatment of distributions from equity reserves in Luxembourg.

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.

Luxembourg's Business Register has clarified how beneficial ownership rules apply when companies are held through trusts or foundations, requiring entities to register the underlying trust or foundation's beneficial owners rather than applying the standard corporate ownership test. This interpretation, issued without a transitional period, means affected entities must immediately review their beneficial ownership filings to ensure compliance with the Register's position.

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.

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

On 8 June 2026, draft law No. 8761 amending the amended law of 22 March 2004 on securitisation (the “Securitisation Law”) (the “Draft Law”) was submitted to the Luxembourg Parliament

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.