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

14/09/18

Het “ontslagverbod” bij overdracht van onderneming

Een overdracht van onderneming vormt op zichzelf voor de overdrager of de verkrijger geen reden tot ontslag. Maar dat “ontslagverbod” vormt geen belet…

31/08/18

35th anniversary of the Belgian expatriate “special tax regime” – Part 2

Belgium has an attractive special tax regime for foreign executives and specialised employees temporarily employed in Belgium. 8 August was its 35th (…

22/08/18

The due date for the corporate income tax return and the transfer pricing form is approaching: are you in cont…

Following the communication of the Belgian tax authorities, Belgian companies (and foreign companies with a Belgian establishment) with a financi…

17/08/18

Update: btw en onroerende verhuur – nieuw vanaf 1/1/19

Het wetsontwerp is op 31 juli 2018 bij de Kamer van Volksvertegenwoordigers ingediend. Bijgevolg wordt de hervorming van de btw-regels inzake onroeren…

17/08/18

Loutere ‘kantoorbelasting’ strijdig met het gelijkheidsbeginsel (bis)

Het hof van beroep te Brussel treedt de rechtspraak van de fiscale rechter te Brussel bij met betrekking tot het verschillend tarief van de "kant…

10/08/18

The European Commission updates its investigation against Qualcomm over UMTS baseband chips

Qualcomm has received an additional Statement of Objections (“SoO”) from the European Commission within the framework of a predatory pricing investiga…

09/08/18

Belgium – European Commission welcomes Belgian Supreme Court ruling removing one more hurdle in claim for dama…

On 22 March 2018, the Belgian Supreme Court (the “Supreme Court”) dismissed an appeal against an interim judgment of the Brussels Court of Appeal (the…

03/08/18

The European Commission fines Google EUR4.34 billion for abuse of dominance

The European Commission has found that Google has been imposing illegal restrictions on Android device manufacturers and mobile network operators to c…

02/08/18

EU and Japan agree on free flows of personal data – Will South Korea be next in line?

On 17 July 2018, the European Union and Japan successfully concluded negotiations on the reciprocal finding of an adequate level of protection for per…

01/08/18

Innovation Income Deduction: FAQ published

The Belgian Tax Authorities have published a long awaited list of Frequently Asked Questions (FAQ) with respect to the Innovation Income Deduction (II…

27/07/18

CJEU in Truvada case: no SPC for A+B (unless "the claims relate necessarily and specifically to that combinati…

Today (25.07), the Court of Justice of the European Union ("CJEU") has rendered a long awaited decision in a dispute revolving around the supplementar…

26/07/18

Expected changes in employers’ tax reporting obligations of some equity incentives

When foreign headquartered companies grant stock options to employees of their Belgian subsidiaries, such option grants, where taxable at grant, are A…

23/07/18

Belastingvrije kapitaalverminderingen versus belaste dividenduitkeringen bij holdings – een verhaal van fiscaa…

In een uitspraak van begin dit jaar besluit de rechtbank van eerste aanleg te West-Vlaanderen (afdeling Brugge) dat de loutere opeenvolging van divide…

23/07/18

Tip 10:Het verzoek tot rechtzetting: een nieuwigheid in de fiscale procedure

- Bijkomende bezwaarprocedure sinds 1 mei 2018. - Beperkte draagwijdte. - Bedoeld om evidente fouten in de beslissing van de advis…

20/07/18

Tip 9: Aandelenopties zonder fiscaal risico

- De forfaitaire belasting op aandelenopties is vooraf verschuldigd. - Bij verlies is de werknemer de ingehouden bedrijfsvoorheffing kwij…

19/07/18

4,3 milliards : amende record infligée à Google

Google a exigé des fabricants qu’ils préinstallent l’application Google Search et son navigateur (Chrome) comme condition à l’octroi de la licence pou…

18/07/18

When your company invites its customers for an exclusive World Cup event: what does it actually costs?

Belgium has qualified for the World Cup semi-finals and the Belgian company BeerCo wants to invite some of its best customers to attend an exclusive W…

09/07/18

Status of Uber as Transport Services Company: ECJ Confirmation

On 10 April 2018, the Grand Chamber of the Court of Justice of the European Union (the “ECJ”) delivered a judgment confirming that Uber’s UberPop ride…

04/07/18

In the Picture – July 2018 The public authority is giving your competitor a serious leg up… What to do?

Your company has been going through a rough patch for several months now. Raw material prices keep rising - while at the same time, new orders seem to…

03/07/18

“New Deal for Consumers”: European Commission Proposal

On 11 April 2018, the European Commission (the “Commission”) issued a new package of proposals designed to increase the protection afforded to consume…

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

14/09/18

Het “ontslagverbod” bij overdracht van onderneming

31/08/18

35th anniversary of the Belgian expatriate “special tax regime” – Part 2

22/08/18

The due date for the corporate income tax return and the transfer pricing form is approaching: are you in cont…

17/08/18

Update: btw en onroerende verhuur – nieuw vanaf 1/1/19

17/08/18

Loutere ‘kantoorbelasting’ strijdig met het gelijkheidsbeginsel (bis)

10/08/18

The European Commission updates its investigation against Qualcomm over UMTS baseband chips

09/08/18

Belgium – European Commission welcomes Belgian Supreme Court ruling removing one more hurdle in claim for dama…

03/08/18

The European Commission fines Google EUR4.34 billion for abuse of dominance

02/08/18

EU and Japan agree on free flows of personal data – Will South Korea be next in line?

01/08/18

Innovation Income Deduction: FAQ published

27/07/18

CJEU in Truvada case: no SPC for A+B (unless "the claims relate necessarily and specifically to that combinati…

26/07/18

Expected changes in employers’ tax reporting obligations of some equity incentives

23/07/18

Belastingvrije kapitaalverminderingen versus belaste dividenduitkeringen bij holdings – een verhaal van fiscaa…

23/07/18

Tip 10:Het verzoek tot rechtzetting: een nieuwigheid in de fiscale procedure

20/07/18

Tip 9: Aandelenopties zonder fiscaal risico

19/07/18

4,3 milliards : amende record infligée à Google

18/07/18

When your company invites its customers for an exclusive World Cup event: what does it actually costs?

09/07/18

Status of Uber as Transport Services Company: ECJ Confirmation

04/07/18

In the Picture – July 2018 The public authority is giving your competitor a serious leg up… What to do?

03/07/18

“New Deal for Consumers”: European Commission Proposal