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

18/12/15

Sous le sapin, une donation immobilière pour 2016?

Sous le sapin, une donation immobilière pour 2016? Le point sur la réduction des droits de donation sur les immeubles dans les trois régions.

16/12/15

Privileged nature of tax debts on the basis of article 37 of the Act on Continuity of Enterprises continues to…

Article 37 of the Act on Continuity of Enterprises states that "claims against the debtor related to services provided by its co-contractor during a j…

14/12/15

Have you considered the VAT impact when dealing with Transactions?

In today’s tax world, considering VAT in a timely manner is key to limiting the negative impact it can have on your transaction budget. VAT on transac…

14/12/15

National judges must in certain circumstances set aside final judgments in order to prevent illegal State aid

On 11 November 2015, the Court of Justice ruled that national judges should, in certain circumstances, depart from a final judgment in order…

08/12/15

Fiscale regularisatie anno 2016: de recentste wijzigingen

In een vorig artikel (24/10/2015) hebben wij de krachtlijnen van de regeling van de nieuwe permanente fiscale regularisatie kort toegelicht.…

08/12/15

Legal entities serving as directors or liquidators become subject to VAT as of … 1 April 2016

In our Tax Newsletter of November 2014 we explained that the Minister of Finance decided to abolish the favourable regime whereby legal entities servi…

03/12/15

Alignment of French Social Surtaxes with EU Legislation

In order to make French social surtaxes, which are levied on investment income, compliant with EU legislation, the French State Secretary for the Budg…

03/12/15

Court of Justice ruled on restrictions by object in relation to vertical agreements

On 26 November 2015, the Court of Justice ruled in case C-345/14 Maxima Latvija on a request for a preliminary ruling from the Supreme Court of L…

03/12/15

Lists of tax havens revised

On 27 November 2015 the Council of Ministers revised the lists of tax havens that apply for the purposes of the so-called dividends-received deduction…

02/12/15

Tax-Shift: reduction of social security contributions for the first recruitments

The government recently adopted the first measure within the tax shift framework, more precisely the abolition of social security contributions for a …

30/11/15

Alignment of French Social Surtaxes with EU Legislation

In order to make French social surtaxes, which are levied on investment income, compliant with EU legislation, the French State Secretary for the Budg…

24/11/15

The Court of Justice of the EU confirms the General Court’s judgment on the infringement of AC Treuhand as fac…

In 2009, the European Commission fined the Swiss consultancy AC Treuhand for facilitating two heat stabilizer cartels.

22/11/15

Btw-plicht rechtspersoon-bestuurder met drie maanden uitgesteld tot 1 april 2016

De beleidscel van de Minister van Financiën heeft beslist om de datum van inwerkingtreding voor de BTW-plicht van bestuurders-rechtspersonen nogmaals …

21/11/15

VAT on directors’ fees: application as from 1 April instead of 1 January 2016

The Belgian VAT authorities have decided to abolish the tolerance for companies acting as directors to carry out their services without charging VAT. …

17/11/15

European Commission declares tax advantages to Fiat in Luxembourg and to Starbucks in The Netherlands as illeg…

In June 2014 the Commission initiated an investigation into the tax rulings issued by the Luxembourgish and Dutch national tax authorities related to …

12/11/15

Invoering van een fiscale step-up in Luxemburg: nieuwe kansen voor Belgische particulieren?

Het Groothertogdom Luxemburg heeft de voorbije jaren heel wat maatregelen genomen om gefortuneerde particulieren (High Net Worth Individuals) aa…

12/11/15

European Commission is considering introducing a whistleblowing scheme to complement leniency programme.

An official of DG Competition announced during a recent conference that the Commission is considering the introduction of a new whistleblower program …

12/11/15

The Belgian Competition Authority imposed a fine of EUR 1.190 million on the National Lottery for abuse of a d…

On 23 September 2015, the Investigation and Prosecution Service of the Belgian Competition Authority imposed a fine of EUR 1.190 million on the Nation…

04/11/15

De taxshift: sociale en fiscale gevolgen voor de werkgever

De regering heeft een akkoord bereikt over de begroting en de taxshift. Wat houdt dat in ?

29/10/15

EU Court partially annuls classification of coal tar pitch

On 7 October 2015 the EU General Court delivered a judgment in Case T-689/13 Bilbaina de Alquitranes and Others v Commission. The case is an appl…

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

18/12/15

Sous le sapin, une donation immobilière pour 2016?

16/12/15

Privileged nature of tax debts on the basis of article 37 of the Act on Continuity of Enterprises continues to…

14/12/15

Have you considered the VAT impact when dealing with Transactions?

14/12/15

National judges must in certain circumstances set aside final judgments in order to prevent illegal State aid

08/12/15

Fiscale regularisatie anno 2016: de recentste wijzigingen

08/12/15

Legal entities serving as directors or liquidators become subject to VAT as of … 1 April 2016

03/12/15

Alignment of French Social Surtaxes with EU Legislation

03/12/15

Court of Justice ruled on restrictions by object in relation to vertical agreements

03/12/15

Lists of tax havens revised

02/12/15

Tax-Shift: reduction of social security contributions for the first recruitments

30/11/15

Alignment of French Social Surtaxes with EU Legislation

24/11/15

The Court of Justice of the EU confirms the General Court’s judgment on the infringement of AC Treuhand as fac…

22/11/15

Btw-plicht rechtspersoon-bestuurder met drie maanden uitgesteld tot 1 april 2016

21/11/15

VAT on directors’ fees: application as from 1 April instead of 1 January 2016

17/11/15

European Commission declares tax advantages to Fiat in Luxembourg and to Starbucks in The Netherlands as illeg…

12/11/15

Invoering van een fiscale step-up in Luxemburg: nieuwe kansen voor Belgische particulieren?

12/11/15

European Commission is considering introducing a whistleblowing scheme to complement leniency programme.

12/11/15

The Belgian Competition Authority imposed a fine of EUR 1.190 million on the National Lottery for abuse of a d…

04/11/15

De taxshift: sociale en fiscale gevolgen voor de werkgever

29/10/15

EU Court partially annuls classification of coal tar pitch