Recent developments

• Corporate tax / Two important recent cases: tax treatment of dividends, and financing costs for dividend distributions (INSIGHT: Belgium – Corporation Tax Group Relief, Bloomberg Tax, 8 June 2020, https://news.bloombergtax.com/daily-tax-report-international/insight-belgium-corporation-tax-group-relief-part-2?context=search&index=19)
• VAT / DONG YANG case: recognition of VAT fixed establishment  (INSIGHT: Belgium – Fixed esstablishment for VAT purposes, Bloomberg Tax, 28 May 2020, https://news.bloombergtax.com/daily-tax-report-international/insight-belgium-fixed-establishment-for-value-added-tax-purposes-part-1)
• VAT Newsletter / Quick Fixes – Comments on the Belgian Administrative Circular dated 2 April 2020 (22 April 2020): click here
• Covid-19: Tax measures to reduce cashflow difficulties (4 April 2020, updated 23 April 2020): click here
• Real estate / Critères décisionnels pour détenir de l’immobilier en transnational: synthèse, Revue Internationale du Patrimoine, mars 2020 (introduction: click here)
• International taxation – tax treaty Belgium-France/ L’Echo, 12 mars 2020: Future nouvelle convention fiscale franco-belge, « Retour du double précompte franco-belge » : https://www.lecho.be/les-marches/actu/general/retour-du-double-precompte-franco-belge/10213917.html
• Corporate tax / INSIGHT: Belgian Corporate Taxation—2020 Changes, Bloomberg Tax, 6 March 2020 (click here or https://news.bloombergtax.com/daily-tax-report-international/insight-belgian-corporate-taxation-2020-changes)