Key latest news & developments in Belgium and international tax
by Advisius lawyers, International and Belgian tax specialists
- Remunerations/ International mobility: Belgium—New Tax Regime Introduced for Impatriate Employees (Daily tax report/ International, Bloomberg tax, 14 March 2022): here
- Remunerations/ International mobility: “L’envoi de travailleurs par une société française en Belgique: nouveau régime belge des impatriés depuis le 1er janvier 2022”, Revue de Droit Fiscal, n°10, 10 March 2022 (Lexisnexis, France) (in French, 1st page here)
- International (FR-BE): comments for companies about the changes induced by the new tax treaty to be entered between France and Belgium (in French, February 2022): here
- Groups – Directive proposal on shell companies (in French, February 2022): here
- Team – Frédéric Lettany joins the team (February 2022) : here
- International: A new France-Belgium tax treaty soon, 17 November 2021 (in French): here
- Team – Jean Meeùs joins the team (November 2021): here
- Finance / « Sept recours contre la taxe sur les comptes-titres », Interview, L’Echo, 17 September 2021: https://www.lecho.be/les-marches/actu/general/sept-recours-contre-la-taxe-sur-les-comptes-titres/10332696
- Newsletters May 2021 (corporate tax, employee taxation, international taxation for individuals), June 2021 (Internationale aspecten van de Belgische personenbelasting), June 2021 (Financial instruments/ Fund of funds and Belgian taxation), June 2021 (Immobilier/traitement fiscal des abandons de loyers): available by sending an email to office@advisius.law
- Belgium: Recent Tax Developments (Part 2) (Expat special tax regime; Covid19 Allowance for employees / Update; Cross-Border taxation during Covid19 / Update; VAT for B2B events) (Daily tax report/ International, Bloomberg tax, 6 May 2021): https://news.bloombergtax.com/daily-tax-report-international/belgium-recent-tax-developments-part-2
- SMILE! March 31, 2021: First picture taken for tax on securities accounts: here
- Belgium: Recent Tax Developments (Part 1) (HOLDINGS – tax abuse; Tax on securities accounts) (Daily tax report/ International, Bloomberg tax, 29 March 2021): https://news.bloombergtax.com/daily-tax-report-international/belgium-recent-tax-developments-part-1
- Finance / « Les 5 points faibles de la nouvelle taxe sur les comptes-titres », Interview, L’Echo, 9 November 2020: https://www.lecho.be/economie-politique/belgique/federal/les-5-points-faibles-de-la-nouvelle-taxe-sur-les-comptes-titres/10263813
- Retail & VAT / Dons de biens alimentaires et non-alimentaires de première nécessité et conservation du droit à déduction TVA (15 September 2020): click here
- Remuneration & Corporate tax / Employees’ International (Im)Mobility During Covid-19 (INSIGHT, Bloomberg Tax, 7 September 2020, https://news.bloombergtax.com/daily-tax-report-international/insight-belgium-employees-international-immobility-during-covid-19)
- Corporate Tax / Belgium’s Corporate Tax Measures in Response to Covid-19 (INSIGHT, Bloomberg Tax, 19 August 2020, https://news.bloombergtax.com/daily-tax-report-international/insight-belgiums-corporate-tax-measures-in-response-to-covid-19)
- Finance / « La division de l’action Tesla ne devrait pas être taxée en Belgique », Interview, L’Echo, 13 August 2020: https://www.lecho.be/les-marches/actu/actions-bourses-etrangeres/la-division-de-l-action-tesla-ne-devrait-pas-etre-taxee-en-belgique/10245147.html
- 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/ Future nouvelle convention fiscale franco-belge, « Retour du double précompte franco-belge », Interview L’Echo, 12 March 2020: 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)