Most recent news

Corporate income tax returns: extension of the filing deadline

Due to some technical maintenance on the server of the Belgian tax authorities, the electronic filing of the tax returns was not possible during the weekend. The Belgian tax authorities therefore decided to e … more

PVC

Due to some technical maintenance on the server of the Belgian tax authorities, the electronic filing of the tax returns was not possible during the weekend. The Belgian tax authorities therefore decided to e … more

Ex-officio tax relief – Extended application and clarification of the concept of ‘material error’

Within six months (as from the third working day) following the date of sending of the tax assessment notice by the Belgian tax authorities, taxpayers can file a tax claim in order to obtain a rectification. … more

Nicolas de Limbourg

Within six months (as from the third working day) following the date of sending of the tax assessment notice by the Belgian tax authorities, taxpayers can file a tax claim in order to obtain a rectification. … more

OECD Report on Action 6 – Treaty Abuse

The OECD published a discussion draft in March 2014 on proposals for addressing perceived abuse of tax treaties. The draft recommended extensive changes to the OECD Model Treaty together with suggested dome … more

axel-smits-author

The OECD published a discussion draft in March 2014 on proposals for addressing perceived abuse of tax treaties. The draft recommended extensive changes to the OECD Model Treaty together with suggested dome … more

OECD guidance on Transfer Pricing Aspects of Intangibles: Revised Chapters I, II and VI of the OECD Transfer Pricing Guidelines

On 16 September 2014, the OECD published its final and interim revisions in relation to Chapters I, II and VI of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Th … more

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On 16 September 2014, the OECD published its final and interim revisions in relation to Chapters I, II and VI of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Th … more

OECD finalises guidance on transfer pricing documentation and country-by-country reporting

On 16 September 2014, the Organisation for Economic Cooperation and Development (OECD) finalized its guidance in relation to transfer pricing documentation and country-by-country (CbC) reporting. The final r … more

axel-smits-author

On 16 September 2014, the Organisation for Economic Cooperation and Development (OECD) finalized its guidance in relation to transfer pricing documentation and country-by-country (CbC) reporting. The final r … more

Notion of ‘vesting or payment’ of second-pillar complementary pensions aimed at being clarified by Practice Note

Article 64 of the Program Act of 22 June 2012 (B.S. 28.06.2012) has changed the tax rates applicable to lump-sum payments and surrender values of employer or company-sponsored pensions (i.e. second-pillar … more

Nicolas de Limbourg

Article 64 of the Program Act of 22 June 2012 (B.S. 28.06.2012) has changed the tax rates applicable to lump-sum payments and surrender values of employer or company-sponsored pensions (i.e. second-pillar … more

Court of Appeal: VAT reverse charge – Penalties

A recent court case of the Brussels Court of Appeal again shows how expensive it can be for businesses not to apply the reverse charge and thereby not self-account for the VAT due on incoming invoices. <p dir="L … more

Wouter Villette

A recent court case of the Brussels Court of Appeal again shows how expensive it can be for businesses not to apply the reverse charge and thereby not self-account for the VAT due on incoming invoices. <p dir="L … more

EU case law – Discriminatory tax treatment of foreign real estate income

According to Belgian income tax legislation, individuals who own a (secondary) house or apartment in Belgium (i.e. a built property other than their own dwelling) and who do not let out this property, are ta … more

Nicolas de Limbourg

According to Belgian income tax legislation, individuals who own a (secondary) house or apartment in Belgium (i.e. a built property other than their own dwelling) and who do not let out this property, are ta … more

OECD recommendations on BEPS 2014 deliverables: Few surprises, but no let-up

As indicated in a newspost earlier this week, the BEPS deliverables for the September 2014 deadline have been published on 16 September 2014 and are available on the OECD website. Ple … more

axel-smits-author

As indicated in a newspost earlier this week, the BEPS deliverables for the September 2014 deadline have been published on 16 September 2014 and are available on the OECD website. Ple … more

Transfer of own goods between VAT warehouses

The Belgian VAT authorities recently published a new administrative decision (applicable as from 1 September 2014) stating that the transfer of own goods from one VAT warehouse to another can, under certain … more

Christoph Zenner

The Belgian VAT authorities recently published a new administrative decision (applicable as from 1 September 2014) stating that the transfer of own goods from one VAT warehouse to another can, under certain … more