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

12/07/24

A storm in a teacup: no VAT on transactions within a VAT group

The ECJ confirms that supplies made between members of a VAT group are not subject to VAT. This ruling is a very welcome confirmation of the long-stan…

12/07/24

L’éternel problème de la double imposition des dividendes de source étrangère

Les investisseurs belges sont confrontés à un éternel problème de double imposition de leurs dividendes de source étrangère. Dans certains cas, ils pe…

10/07/24

The General Court of the EU annuls the Commission decision on restructuring aid to Condor

On 8 May 2024, the General Court of the EU annulled the Commission decision of 26 July 2021 approving restructuring aid to German airline Condor follo…

09/07/24

Produit d’assurance de la branche 23 lié à un fonds dédié : fraude fiscale ?

Dans un récent jugement du tribunal de première instance de Liège du 16 janvier 2023, une police d’assurance de la branche 23 a été considérée comme «…

01/07/24

Brussels Court of Appeal Prohibits the Rebranding of a Generic Pharmaceutical Into the Originator Reference Pr…

The Judgment of the Brussels Court of Appeal is the latest development in the saga in Belgium where a Belgian parallel importer, PI Pharma NV, importe…

28/06/24

Belgium gears up to enforce the EU Deforestation Regulation

The EU Deforestation Regulation (‘EUDR’) was published in the Official Journal on 9 June 2023 and entered into force on 29 June 2023, marking the star…

26/06/24

De Nederlandse stichting (STAK) worstelt met de Kaaimantaks

Veel vermogende Belgische families gebruiken de certificeringstechniek om een familiale vennootschap over te dragen. Ze gebruiken daarvoor meestal een…

20/06/24

Safety first! Screening of foreign direct investments in Belgium

Belgium introduced a Foreign Direct Investment (“FDI”) screening mechanism based on the EU regulation just under a year ago. The main points of the sc…

13/06/24

Toll manufacturer (again) does not constitute VAT fixed establishment of its principal

On numerous occasions in recent years the European Court of Justice (ECJ) had to decide whether VAT fixed establishments were present within corporate…

12/06/24

Enforcement of the EU AI Act: The EU AI Office

On 21 May 2024, the Council of the European Union adopted the Regulation laying down harmonised rules on artificial intelligence or the AI Act.

10/06/24

Additional guidelines in view of the Co-Operative Tax Compliance Programme

The Belgian Tax Authorities have published additional (and much welcomed) guidelines in view of the Co-Operative Tax Compliance Programme and details …

10/06/24

Brace yourselves, CSDDD is here!

The European Parliament adopted the Corporate Sustainability Due Diligence Directive (CSDDD) on 24 April 2024. The directive has had a long and bumpy …

03/06/24

Consultation of the European Commission on Vifor's commitments concerning the potential abuse of dominant posi…

In response to the Preliminary Assessment stating the potential abuse of its dominant position, Vifor proposed several commitments to rectify the pote…

08/05/24

La fondation hollandaise (STAK) aux prises avec la taxe Caïman

De nombreuses familles belges fortunées ont recours à la technique de la certification dans l’optique de la transmission d’une entreprise familiale. E…

26/04/24

Making the EU Courts More Efficient for Trade-Related Decisions

On March 19, 2024, the European Council adopted changes to the Statute of the Court of Justice of the European Union in an attempt to improve its effi…

25/04/24

Is de Kaaimantaks van toepassing op de Franse société civile immobilière ?

Duizenden Belgen bezitten een tweede verblijf in Frankrijk via een Franse SCI. In sommige gevallen zouden ze getroffen kunnen worden door de Kaaimanta…

24/04/24

Dubbele belasting van Nederlandse dividenden: recht op teruggave in het geval van benadeling

Een gediversifieerde beleggingsportfolio bestaat in veel gevallen uit een combinatie van Belgische en buitenlandse aandelen. Met betrekking tot deze …

23/04/24

2024 deadlines for mixed and partial taxable persons

Since 1 January 2023, a mixed VAT payer which applies the real use method to determine its right to deduct input VAT is required to notify the tax aut…

22/04/24

The EU Forced Labor Regulation – A Legal Breakdown

On March 13, 2024, the EU legislators reached a provisional agreement on the content of the regulation prohibiting products made with forced labour (“…

19/04/24

Instant Payments Regulation Published in the Official Journal!

In a previous e-zine, we discussed a Commission proposal (the Proposal) to accelerate the rollout of instant payments. Yesterday 19 March 2024, the ad…

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

12/07/24

A storm in a teacup: no VAT on transactions within a VAT group

12/07/24

L’éternel problème de la double imposition des dividendes de source étrangère

10/07/24

The General Court of the EU annuls the Commission decision on restructuring aid to Condor

09/07/24

Produit d’assurance de la branche 23 lié à un fonds dédié : fraude fiscale ?

01/07/24

Brussels Court of Appeal Prohibits the Rebranding of a Generic Pharmaceutical Into the Originator Reference Pr…

28/06/24

Belgium gears up to enforce the EU Deforestation Regulation

26/06/24

De Nederlandse stichting (STAK) worstelt met de Kaaimantaks

20/06/24

Safety first! Screening of foreign direct investments in Belgium

13/06/24

Toll manufacturer (again) does not constitute VAT fixed establishment of its principal

12/06/24

Enforcement of the EU AI Act: The EU AI Office

10/06/24

Additional guidelines in view of the Co-Operative Tax Compliance Programme

10/06/24

Brace yourselves, CSDDD is here!

03/06/24

Consultation of the European Commission on Vifor's commitments concerning the potential abuse of dominant posi…

08/05/24

La fondation hollandaise (STAK) aux prises avec la taxe Caïman

26/04/24

Making the EU Courts More Efficient for Trade-Related Decisions

25/04/24

Is de Kaaimantaks van toepassing op de Franse société civile immobilière ?

24/04/24

Dubbele belasting van Nederlandse dividenden: recht op teruggave in het geval van benadeling

23/04/24

2024 deadlines for mixed and partial taxable persons

22/04/24

The EU Forced Labor Regulation – A Legal Breakdown

19/04/24

Instant Payments Regulation Published in the Official Journal!