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Belgium introduces a wealth tax with new tax on securities accounts
As announced in a previous article, the Belgian government wants to introduce a new tax in succession to the annulled tax on securities accounts. The final draft bill of this new tax has now been submitted to Belgian parliament.
Brexit: What is the applicable VAT regime for cross-border EU-UK services as of January 1st 2021?
As of 1 January 2021, the UK is a third country, as a result of which EU legislation is in principle no longer applicable. How does this impact cross-border supplies of services between the EU and the UK? Below, we briefly describe the applicable VAT treatment of these services as of 1 January 2021.