Archive: Belgium

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Belgium and Switzerland: protocol to treaty between Belgium and Switzerland signed

Belgium and Switzerland: protocol to treaty between Belgium and Switzerland signed

April 16, 2014. Tags: , ,

On 10 April 2014, Belgium and Switzerland signed an amending protocol to the Belgium–Switzerland Income and Capital Tax Treaty (1978) in Brussels.

Belgian Constitutional Court rules on foreign tax credit in case of insufficient taxable basis [TAX ALERT]

Belgian Constitutional Court rules on foreign tax credit in case of insufficient taxable basis [TAX ALERT]

February 24, 2014. Tags: ,

On 29 January 2014, the Belgian Constitutional Court ruled on the constitutionality of the Belgian foreign tax credit system for interest received by a company …

Belgium: mandatory e-filing of income tax returns for resident and non-resident companies and legal entities

Belgium: mandatory e-filing of income tax returns for resident and non-resident companies and legal entities

February 19, 2014. Tags: , ,

On 14 February 2014, two Royal Decrees were published in the Official Gazette imposing mandatory electronic filing of income tax returns for resident and non-resident …

Belgium: deadline for filing individual slips and summary statements set at 30 June 2014

Belgium: deadline for filing individual slips and summary statements set at 30 June 2014

February 12, 2014. Tags: , , ,

In Belgium, brokerage fees, trade or other rebates, attendance fees, gratuities or other benefits in kind, which, in the hands of the acquirer, constitute taxable …

Belgium enacts new tax laws [TAX ALERT]

Belgium enacts new tax laws [TAX ALERT]

February 6, 2014. Tags: , , , , ,

On 31 December 2013, some new tax laws were published in the Belgian Official Gazette. This Alert summarizes the key provisions. Further details are available from …

Belgium: bill on simplified tax declaration presented to Parliament

Belgium: bill on simplified tax declaration presented to Parliament

February 5, 2014. Tags: , , ,

On 21 January 2014, a bill was presented to Parliament which would enable taxpayers to have information related to the tax reductions and credits they …

Belgium: tax measures in the framework of the 2013 recovery plan promulgated

Belgium: tax measures in the framework of the 2013 recovery plan promulgated

January 9, 2014. Tags: , ,

Finance Act I of 26 December 2013 was promulgated in the Official Gazette of           31 December 2013. The act contains the following tax measures issued in …

Belgian Tax Authorities grant extension for capital increase under transitory regime for liquidation bonuses [TAX ALERT]

Belgian Tax Authorities grant extension for capital increase under transitory regime for liquidation bonuses [TAX ALERT]

December 30, 2013. Tags: ,

Belgium’s domestic withholding tax on liquidation bonuses will increase from 10% to 25% as of 1 October 2014. In this respect, a transitory regime has …

European Union and Belgium: State aid – European Commission opens in-depth investigation regarding Belgian tax exemptions given to innovative companies

European Union and Belgium: State aid – European Commission opens in-depth investigation regarding Belgian tax exemptions given to innovative companies

December 27, 2013. Tags: , , ,

On 4 December 2013, the European Commission announced that it had opened an in-depth investigation with regard to the compatibility of Belgium’s system of support …

Belgium: new GAAR held compatible with Belgian Constitution

Belgium: new GAAR held compatible with Belgian Constitution

November 19, 2013. Tags: , , ,

On 30 October 2013, the Belgian Constitutional Court (Grondwettelijk Hof/Cour Constitutionelle) gave its decision No. 141/2013 in two joined case (No. 5487 and 5497) on …

Belgium’s transitory regime for liquidation bonuses requires action by 31 December 2013 [TAX ALERT]

Belgium’s transitory regime for liquidation bonuses requires action by 31 December 2013 [TAX ALERT]

November 6, 2013. Tags: ,

Belgium recently increased the dividend withholding tax for liquidation bonuses from 10% to 25% but also foresees a transitory regime. On 1 October 2013, the …

European Union and Belgium: European Commission refers Belgium to CJEU over tax exemptions granted to European Union institutions

European Union and Belgium: European Commission refers Belgium to CJEU over tax exemptions granted to European Union institutions

November 6, 2013. Tags: , , ,

On 17 October 2013, the European Commission decided to refer Belgium to the Court of Justice of the European Union (CJEU) for not complying fully …

CJEU dismisses approach of Belgian tax authorities regarding accounting valuation of assets [TAX ALERT]

CJEU dismisses approach of Belgian tax authorities regarding accounting valuation of assets [TAX ALERT]

October 14, 2013. Tags: , , , , ,

On 3 October 2013, the Court of Justice of the European Union (CJEU) confirmed that the accounting principle of the true and fair view requires …

Belgium and European Union: bill to implement Directive 2011/16/EU on administrative cooperation in the field of taxation adopted by Upper House and gazetted

Belgium and European Union: bill to implement Directive 2011/16/EU on administrative cooperation in the field of taxation adopted by Upper House and gazetted

September 19, 2013. Tags: , ,

On 18 July 2013, the bill of 24 June 2013 to implement the Mutual Assistance Directive [on administrative cooperation in the field of taxation] (2011/16) …

Belgian administrative circular letter reinforces secret commissions tax as the exception and not the rule [TAX ALERT]

Belgian administrative circular letter reinforces secret commissions tax as the exception and not the rule [TAX ALERT]

September 11, 2013. Tags: , ,

On 22 July 2013, Belgium’s Finance Minister and tax authorities issued a new administrative circular letter relating to the secret commissions tax. The law of 17 …

Belgian Parliament adopts tax measures from 2013- 2014 budget including the Fairness Tax [TAX ALERT]

Belgian Parliament adopts tax measures from 2013- 2014 budget including the Fairness Tax [TAX ALERT]

September 10, 2013. Tags: , ,

On 18 July 2013, the tax measures previously announced by the Belgian government after the latest 2013 budget control were adopted by Parliament. The bill will …

Belgium and France: protocol to treaty enters into force

Belgium and France: protocol to treaty enters into force

August 26, 2013. Tags: , , ,

On 1 July 2013, the amending protocol, signed on 7 July 2009, to the Belgium–France Income Tax Treaty (1964), as amended by the 1971, 1999 …

Belgium: bill on various tax matters – gazetted

Belgium: bill on various tax matters – gazetted

August 26, 2013. Tags: , ,

The Bill No. 53.2891 on various tax measures was gazetted in the Official Gazette of 1 August 2013. The bill includes: The fairness tax Changes to withholding tax …

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