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

06/04/21

Détention préventive en matière de douanes et accises non soumise au contrôle de légalité de la chambre du con…

Arrêt de la Cour constitutionnelle du 4 mars 2021 (n°39/2021). En droit fiscal, les droits de douanes et accises sont soumis à des règles et une procé…

31/03/21

Foreign real estate now also taxed on the basis of cadastral income

Following several convictions by the European Court of Justice, Belgium recently changed its legislation on the taxation of foreign real estate.

26/03/21

DAC7 approved - Digital platform operators

Be prepared for new reporting obligations & a major step towards administrative cooperation

24/03/21

Q&A – Brexit impact on financial services in Belgium

As of 1 January 2021, UK regulated entities are no longer allowed to make use of the European Union (EU) passport mechanism which allowed them to offe…

24/03/21

UBO-informatieplicht: jaarlijkse bevestiging noodzakelijk vóór 30 april 2021

De UBO-regelgeving legt de verplichting op om jaarlijks de informatie die is opgenomen in het UBO-register bij te werken of minstens jaarlijks te beve…

23/03/21

DAC7 approved: New reporting obligations for digital platforms

On 22 March 2021, the Council of the EU amended the directive on administrative cooperation (through the so-called “DAC7”) to expand reporting obligat…

20/03/21

Vergissingen in de jaarrekening

Gentse Hof bevestigt : rechtzetting werkt fiscaal door, ook bij taxshelter-vergissingen!

19/03/21

Effectenrekeningen opnieuw onderworpen aan een jaarlijkse taks van 0,15%

Op 26 februari 2021 is de nieuwe jaarlijkse taks op de effectenrekeningen ("JTER") in werking getreden.

19/03/21

Hyperlinking and copyright law: effective technological measures are the key

The Court of Justice of the European Union has given a welcome answer to the question of under what circumstances embedding, by means of the technique…

19/03/21

Class Actions: A New EU Directive to Harmonize the Approach of Member States

On November 25, 2020, the EU adopted a new Class Actions Directive, covering representative actions for the protection of the collective interests of …

15/03/21

The ECJ affirms the right to remain silent for individuals

In a recent decision, the ECJ affirms the right to remain silent for individuals prosecuted for administrative offence of a criminal nature and denies…

12/03/21

Tijdelijk verlaagd btw-tarief van 6% op nieuwbouw: hoe kan u daarvan genieten?

De Belgische economie werd hard getroffen door de coronacrisis. Ook in de bouwsector ondervindt men aanzienlijke moeilijkheden en werd er een substant…

11/03/21

Are French dividends now more advantageous than Belgian dividends?

On 15 October 2020, the Belgian Supreme Court has (once again) ruled in favour of the taxpayer in respect to the application of the French-Belgian DTA…

09/03/21

The thin line between esports and gambling

Video games have been on the rise for a few years now. In particular, esports have been growing rapidly. The industry is now expected to reach 1.1&nbs…

08/03/21

Terbeschikkingstelling overheidspersoneel aan vaccinatiecentra - wat met de BTW?

In februari werden in het hele land vaccinatiecentra opgericht in de strijd tegen de COVID-19-pandemie. In de praktijk stellen veel lokale besturen le…

03/03/21

Kamer keurt de herwerkte belasting op buitenlands vastgoed goed

In onze nieuwsbrief van 3 december 2020 verduidelijkten wij reeds dat het Hof van Justitie België veroordeelde wegens ongelij…

26/02/21

Tax on securities accounts 2.0 enters into force on 26 February 2021

The law on the new tax on securities accounts 2.0 has been published in the Belgian Official Gazette on 25 February 2021.

23/02/21

Activities shut down due to COVID-19? Request a property tax reduction.

A proportional reduction in Flemish property tax may be available to companies that have experienced a significant drop in productivity (Art. 2.1.5.0.…

22/02/21

La nouvelle obligation déclarative des montages fiscaux agressifs : qui ? quand ? quoi ?

Depuis le 1er janvier 2021, les conseillers fiscaux et autres intermédiaires doivent communiquer aux autorités fiscales des informations sur certaines…

19/02/21

New tax on securities accounts adopted

On 11 February, Belgian parliament adopted the draft bill on the new tax on securities accounts, a wealth tax. Securities accounts with an (average) v…

30/03/26

30/03/26

Reform of the Margin Scheme Applicable to Works of Art, Collectors’ Items and Antiques

25/03/26

25/03/26

Increase in the Minimum Remuneration of Company Directors: What Are the Corporate Income Tax Im…

13/03/26

13/03/26

New EU De-minimis Registration Obligation: What Businesses Receiving Public Subsidies Need to K…

24/03/26

Crypto is niet langer “vies”: Het uitgangspunt voor de meerw…

19/03/26

Belgian Court confirms: you can transfer more ‘interest dedu…

More News & Articles

06/04/21

Détention préventive en matière de douanes et accises non soumise au contrôle de légalité de la chambre du con…

31/03/21

Foreign real estate now also taxed on the basis of cadastral income

26/03/21

DAC7 approved - Digital platform operators

24/03/21

Q&A – Brexit impact on financial services in Belgium

24/03/21

UBO-informatieplicht: jaarlijkse bevestiging noodzakelijk vóór 30 april 2021

23/03/21

DAC7 approved: New reporting obligations for digital platforms

20/03/21

Vergissingen in de jaarrekening

19/03/21

Effectenrekeningen opnieuw onderworpen aan een jaarlijkse taks van 0,15%

19/03/21

Hyperlinking and copyright law: effective technological measures are the key

19/03/21

Class Actions: A New EU Directive to Harmonize the Approach of Member States

15/03/21

The ECJ affirms the right to remain silent for individuals

12/03/21

Tijdelijk verlaagd btw-tarief van 6% op nieuwbouw: hoe kan u daarvan genieten?

11/03/21

Are French dividends now more advantageous than Belgian dividends?

09/03/21

The thin line between esports and gambling

08/03/21

Terbeschikkingstelling overheidspersoneel aan vaccinatiecentra - wat met de BTW?

03/03/21

Kamer keurt de herwerkte belasting op buitenlands vastgoed goed

26/02/21

Tax on securities accounts 2.0 enters into force on 26 February 2021

23/02/21

Activities shut down due to COVID-19? Request a property tax reduction.

22/02/21

La nouvelle obligation déclarative des montages fiscaux agressifs : qui ? quand ? quoi ?

19/02/21

New tax on securities accounts adopted