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

12/03/18

The due date for the filing of the annual VAT sales listing is approaching!

VAT payers should file an annual return quoting their VAT taxable customers, i.e., the annual VAT sales listing. The filing deadline for this listing …

09/03/18

Vennootschapsbelasting: schiet de nieuwe afzonderlijke aanslag in geval van ontoereikende bedrijfsleidersbezol…

Een van de pijlers van de hervorming van de vennootschapsbelasting betreft de verlaging van de tarieven van de vennootschapsbelasting gefinancierd doo…

09/03/18

Annulment of Belgian fairness tax

In a recent judgment of 1 March 2018, the Belgian Constitutional Court annulled the Belgian fairness tax. The annulment is not retroactive except in c…

07/03/18

Belgian Constitutional Court decides on Fairness Tax

On 1 March 2018, the Belgian Constitutional Court annulled the Belgian fairness tax. The Court however limited the retroactive effect of the annulment…

06/03/18

The General Court of the EU upholds the Commission’s decision whereby Belgium was ordered to recover illegal S…

The General Court of the EU has dismissed the appeal filed by Brussels South Charleroi Airport (“BSCA”) against a 2014 Commission decision whereby Bel…

01/03/18

The European Commission fines two maritime car carriers and four car parts suppliersE UR 546 million

Four maritime car carriers, two suppliers of spark plugs and two suppliers of braking systems have been fined EUR 395 million, EUR 76 million and EUR …

01/03/18

The European Commission fines two maritime car carriers and four car parts suppliersE UR 546 million in three …

Four maritime car carriers, two suppliers of spark plugs and two suppliers of braking systems have been fined EUR 395 million, EUR 76 million and EUR …

28/02/18

Uber mis sur le bas-côté par la Cour de Justice Impression

Dernièrement, la Cour de justice de l’Union européenne a estimé que les services fournis par Uber relevaient du « domaine des transports ». …

27/02/18

Capital gains on cryptocurrencies: what happens under the Belgian tax regime? Capital gains on cryptocurrencie…

Cryptocurrencies have recently attracted a lot of attention, with many investors seeking to benefit from this new trend. Being a recent phenomenon, cr…

26/02/18

CJEU judgment on compatibility of Dutch group taxation regime with EU fundamental freedoms

On 22 February 2018, the Court of Justice of the European Union (“CJEU”) issued its judgment in two joined cases, which were referred to the CJEU…

23/02/18

Reform of Belgian Holding Regime: How to benefit from eligibility for exemption from capital gains tax on shar…

Formerly, capital gains on a company’s shares made by a company were exempt from tax, provided two conditions were met: (1) a taxation condition and (…

21/02/18

Advocate General Wahl concludes that Ernst & Young did not violate gun-jumping rules in its 2013 takeover …

Gun-jumping rules prevent companies, subject to the obligation to notify, from completing a merger or acquisition, in whole or in part, prior to obtai…

20/02/18

European Commission public consultation on EU funds for strategic infrastructure

This year, the European Commission must present proposals for the financial programmes for the post-2020 Multiannual Financial Framework. These progra…

16/02/18

Dutch wage tax exemption withdrawals affecting Belgian residents’ Dutch pension schemes

Since end of last year, about 1,300 pensioners who receive benefits of EUR 25,000 or more per annum under a Dutch pension scheme and who are resident …

13/02/18

The US government applies to intervene in Apple’s EU State Aid case for a second time

Apple and the Irish government have appealed the 2016 Commission’s Decision whereby Ireland was ordered to recover up to EUR 13 billion from the Ameri…

08/02/18

Tax Ruling Service specifies “disproportional grant” of warrants or OTCs in two particular cases

In the past, the Tax Ruling Service has taken several decisions whereby it was not excluded that the grant of warrants/options on Beveks/Sicavs or the…

08/02/18

The European Commission undertakes the review of SMEs’ definition

The European Commission is reviewing the definition of micro, small and medium-sized enterprises (SMEs) established by Recommendation 2003/361/EC of 6…

06/02/18

EU Commission warns stakeholders of customs and indirect tax impact of Brexit

On 30 January 2018, the EU Commission issued a notice regarding the impact of Brexit in the field of customs and indirect taxation. In its …

05/02/18

The Belgian corporate income tax reform

As announced since several months, the new Belgian corporate income tax reform was recently enacted by the law of 25 December 2017 (hereafter: “Law”),…

02/02/18

Brexit Business Brief newsletter | The transition period

After the EU27 and the UK reached outline agreement on the terms of the UK’s withdrawal just before Christmas, we now await negotiations on the terms …

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

12/03/18

The due date for the filing of the annual VAT sales listing is approaching!

09/03/18

Vennootschapsbelasting: schiet de nieuwe afzonderlijke aanslag in geval van ontoereikende bedrijfsleidersbezol…

09/03/18

Annulment of Belgian fairness tax

07/03/18

Belgian Constitutional Court decides on Fairness Tax

06/03/18

The General Court of the EU upholds the Commission’s decision whereby Belgium was ordered to recover illegal S…

01/03/18

The European Commission fines two maritime car carriers and four car parts suppliersE UR 546 million

01/03/18

The European Commission fines two maritime car carriers and four car parts suppliersE UR 546 million in three …

28/02/18

Uber mis sur le bas-côté par la Cour de Justice Impression

27/02/18

Capital gains on cryptocurrencies: what happens under the Belgian tax regime? Capital gains on cryptocurrencie…

26/02/18

CJEU judgment on compatibility of Dutch group taxation regime with EU fundamental freedoms

23/02/18

Reform of Belgian Holding Regime: How to benefit from eligibility for exemption from capital gains tax on shar…

21/02/18

Advocate General Wahl concludes that Ernst & Young did not violate gun-jumping rules in its 2013 takeover …

20/02/18

European Commission public consultation on EU funds for strategic infrastructure

16/02/18

Dutch wage tax exemption withdrawals affecting Belgian residents’ Dutch pension schemes

13/02/18

The US government applies to intervene in Apple’s EU State Aid case for a second time

08/02/18

Tax Ruling Service specifies “disproportional grant” of warrants or OTCs in two particular cases

08/02/18

The European Commission undertakes the review of SMEs’ definition

06/02/18

EU Commission warns stakeholders of customs and indirect tax impact of Brexit

05/02/18

The Belgian corporate income tax reform

02/02/18

Brexit Business Brief newsletter | The transition period