Most recent news

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

VAT group: head office/branch transactions – Skandia CJEU case

On 17 September 2014, the Court of Justice of the European Union (CJEU) rendered its decision in Skandia America Corporation (case C-7/13) regarding the question whether transactions between a head office an … more

Christoph Zenner

On 17 September 2014, the Court of Justice of the European Union (CJEU) rendered its decision in Skandia America Corporation (case C-7/13) regarding the question whether transactions between a head office an … more

Italian substitute tax on credit facility: automatic application replaced by election mechanism

The substitute tax on credit facility agreements under Articles 15 and following of Presidential Decree No. 601 issued on September 29, 1973 An amendment enacted in December 2013 now allows parties to cer … more

olivier-hermand-author

The substitute tax on credit facility agreements under Articles 15 and following of Presidential Decree No. 601 issued on September 29, 1973 An amendment enacted in December 2013 now allows parties to cer … more

OECD releases BEPS reports following September deadline

The OECD is keeping its word in preparing and delivering on the objectives as they have been set in the BEPS Action Plan. The deliverables for the September 2014 deadline have just been published and are a … more

axel-smits-author

The OECD is keeping its word in preparing and delivering on the objectives as they have been set in the BEPS Action Plan. The deliverables for the September 2014 deadline have just been published and are a … more

ECJ Decision (K Oy): VAT rate for non-printed books

On 11 September 2014, the Court of Justice of the European Union (ECJ) gave its decision in K Oy (case C-219/13) regarding the question whether reduced rates for books published in paper form should equally … more

Christoph Zenner

On 11 September 2014, the Court of Justice of the European Union (ECJ) gave its decision in K Oy (case C-219/13) regarding the question whether reduced rates for books published in paper form should equally … more

Notional interest deduction rate for tax year 2016 is 1.630%

The Belgian NID rate for tax year 2016 (accounting years ending between 31 December 2015 and 30 December 2016, both dates included) would be 1.630%. Currently, the NID rate (for tax year 2015) is 2. … more

PVC

The Belgian NID rate for tax year 2016 (accounting years ending between 31 December 2015 and 30 December 2016, both dates included) would be 1.630%. Currently, the NID rate (for tax year 2015) is 2. … more

FSMA provides technical details for AIFM reporting

The Belgian Financial Services and Markets Authority (FSMA) has issued a circular that aims to clarify technical details of how managers registered and approved in Belgium of altern … more

olivier-hermand-author

The Belgian Financial Services and Markets Authority (FSMA) has issued a circular that aims to clarify technical details of how managers registered and approved in Belgium of altern … more

BEPS: OECD is gearing up towards the September deadlines

The OECD’s Action Plan on Base Erosion and Profit Shifting (BEPS) was published in July 2013 with a view to addressing perceived flaws in international tax rules. The 40-page Action Plan, which was negotia … more

Isabel Verlinden

The OECD’s Action Plan on Base Erosion and Profit Shifting (BEPS) was published in July 2013 with a view to addressing perceived flaws in international tax rules. The 40-page Action Plan, which was negotia … more