News from and about the Belgian legal community, articles on legal and tax topics and legal library

10/08/20

The Cayman tax on the hunt for hybrids

With about 800 codes, a Belgian income tax return is not for the faint-hearted. When the Cayman tax is involved, even more attention is needed. Read a…

06/08/20

Update wetsvoorstel afschaffing “kaasroute” - de concrete timing wordt duidelijk

Op 18 juli werd in de kamercommissie Financiën het wetsvoorstel tot verplichte registratie van buitenlandse notariële schenkingsakten goedgekeurd. De …

05/08/20

DE BEZOLDIGINGSTHEORIE “IS BACK ON TRACK” : BEWIJSLAST IS NIET ONOVERKOMELIJK

De recente rechtspraak leek erg streng in de beoordeling van de aftrek van kosten verbonden aan onroerende goederen die een vennootschap (meestal grat…

03/08/20

Vlaamse fiscale regularisatie gaat zijn laatste maanden in!

In Vlaanderen is vandaag een wetgevend kader voorzien voor het regulariseren van erfbelasting en/of registratiebelasting die in het verleden ten onrec…

03/08/20

Brexit update: BE VAT registration with the appointment of a fiscal representative for UK companies

Considering the UK left the European Union on 31 January 2020 and the ‘stand-still‘ transition period will come to an end on 31 December 2020, ne…

31/07/20

The economic substance exemption: escaping the claws of the Cayman tax

This week, we analyse the anatomy of foreign entities with economic substance!

29/07/20

(Shop Based) Commercial Agent Protected even in the Absence of the Power to Negotiate the Price

In Trendsetteuse (C-828/18), the Court of Justice of the EU held that in order to be protected under the Commercial Agency Directive, it is …

23/07/20

De fiscale ondersteuning van ondernemingen in tijden van het coronavirus (deel III)

Hoewel het straatbeeld soms anders doet geloven, is het coronavirus nog alom tegenwoordig in onze samenleving. De verschillende regeringen van ons lan…

20/07/20

De bedrijfsleider als borgsteller voor vennootschapsschulden: valt er fiscaal iets te recupereren?

Het is een herkenbare situatie, al zeker in een crisisperiode. Een vennootschap wenst te investeren. Daarvoor heeft zij kredieten nodig en ze leent da…

20/07/20

Will your income deriving from private equity funds be taxable in 2019?

The investment structure of private equity funds can take many different forms. If you have invested in a fund structured in the form of an investment…

17/07/20

La Belgique transpose la 5ème Directive anti-blanchiment… et assujettit le secteur du football professionnel&n…

Ce jeudi 16 juillet 2020, la Chambre des représentants a entériné le projet de loi « portant des dispositions diverses relatives à la prévention …

17/07/20

The Cayman tax’ natural habitat: low-taxed environments outside the EEA

With about 800 codes, a Belgian income tax return is not for the faint-hearted. When the Cayman tax is involved, even more attention is needed. This …

16/07/20

Taxation of foreign dividends: new circular letter revokes unlawful instruction

The internal instruction 2019/I/45 of 26 September 2019 on the taxation of foreign dividends has caused controversy.

15/07/20

Le Tribunal de l’UE annule l’amende de 13 milliards infligée à Apple

Le Tribunal de l’Union européenne annule la décision de la Commission sur des rulings fiscaux irlandais en faveur d’Apple. Il estime que la Commission…

15/07/20

Breaking news from the CJEU: no SPCs for new therapeutic applications

On 9 July 2020, the Grand Chamber of the CJEU ruled on the interpretation of Article 3(d) of Regulation 469/2009 concerning the supplementary protecti…

13/07/20

The Cayman tax: to trust or not to trust

With about 800 codes, a Belgian income tax return is not for the faint-hearted. When the Cayman tax is involved, even more attention is needed. This …

13/07/20

Towards new EU rules for preventing packaging waste?

The European Commission (“EC”) is collecting data and feedback from stakeholders about the European Union’s (“EU”) current rules on packaging and pack…

02/07/20

The Belgian income tax return: the Cayman tax on the lurk

With about 800 codes, a Belgian income tax return is not for the faint-hearted. When the Cayman tax is involved, even more attention is needed. Read a…

30/06/20

Maximum amount of compensation for employees' professional mileage has decreased

As from tomorrow, 1 July 2020, the maximum amount of the fixed mileage compensation will be set at EUR 0.3542 per kilometer. This is a decrease of the…

29/06/20

COVID-19 and cross-border employment: agreements with Germany and France extended

The agreements concluded between Belgium and the Netherlands/Luxembourg, which implement a mutual “force majeure tolerance” for cross-border workers i…

19/11/25

19/11/25

Hof van beroep te Gent bevestigt - nieuwe mildere strafwet heeft gevolgen voor oude belastingve…

14/08/25

14/08/25

Legal tech company Afriwise acquires LawExplorer and boosts regulatory intelligence in Africa

04/08/25

04/08/25

Promotion at DALDEWOLF

05/12/25

Belgium: Increase of the withholding tax on dividends – Does…

25/11/25

2026 Budget agreement – Tax and social measures

More News & Articles

10/08/20

The Cayman tax on the hunt for hybrids

06/08/20

Update wetsvoorstel afschaffing “kaasroute” - de concrete timing wordt duidelijk

05/08/20

DE BEZOLDIGINGSTHEORIE “IS BACK ON TRACK” : BEWIJSLAST IS NIET ONOVERKOMELIJK

03/08/20

Vlaamse fiscale regularisatie gaat zijn laatste maanden in!

03/08/20

Brexit update: BE VAT registration with the appointment of a fiscal representative for UK companies

31/07/20

The economic substance exemption: escaping the claws of the Cayman tax

29/07/20

(Shop Based) Commercial Agent Protected even in the Absence of the Power to Negotiate the Price

23/07/20

De fiscale ondersteuning van ondernemingen in tijden van het coronavirus (deel III)

20/07/20

De bedrijfsleider als borgsteller voor vennootschapsschulden: valt er fiscaal iets te recupereren?

20/07/20

Will your income deriving from private equity funds be taxable in 2019?

17/07/20

La Belgique transpose la 5ème Directive anti-blanchiment… et assujettit le secteur du football professionnel&n…

17/07/20

The Cayman tax’ natural habitat: low-taxed environments outside the EEA

16/07/20

Taxation of foreign dividends: new circular letter revokes unlawful instruction

15/07/20

Le Tribunal de l’UE annule l’amende de 13 milliards infligée à Apple

15/07/20

Breaking news from the CJEU: no SPCs for new therapeutic applications

13/07/20

The Cayman tax: to trust or not to trust

13/07/20

Towards new EU rules for preventing packaging waste?

02/07/20

The Belgian income tax return: the Cayman tax on the lurk

30/06/20

Maximum amount of compensation for employees' professional mileage has decreased

29/06/20

COVID-19 and cross-border employment: agreements with Germany and France extended