Latest tax & legal developments for Belgium
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European Commission presents new tax initiatives (Tax Package)
On 15 July 2020, the European Commission presented various initiatives that are intended to further increase tax transparency and compliance with tax obligations,...
The Cayman tax’ natural habitat: low-taxed environments outside the EEA
cayman (ˈkeɪ mən) n., pl. -mans any of several tropical American crocodilians of the genus Caiman and allied genera - tax: a type of tax, esp. one perceived...
Taxation of foreign dividends: new circular letter revokes unlawful instruction
The internal instruction 2019/I/45 of 26 September 2019 on the taxation of foreign dividends has caused controversy. This instruction stipulated that the deductible...
EU General Court annuls European Commission’s decision in Apple State aid case
The General Court’s judgment finds that the Commission did not sufficiently demonstrate that a selective advantage was granted to these companies.
European Commission recommends EU-wide State aid ban to companies linked to EU-blacklisted jurisdictions
EU member states do not grant financial support to companies with links to countries that are on the EU's list of non-cooperative tax jurisdictions
Will your income deriving from private equity funds be taxable in 2019?
The investment structure of private equity funds can take many different forms. If you have invested in a fund structured in the form of an investment company...
Initiative legislative proposal to introduce “exit tax” for Dutch dividend withholding tax for certain cross-border reorganizations
Initiative legislative proposal to introduce “exit tax” for Dutch dividend withholding tax for certain cross-border reorganizations.
Loyens & Loeff recognised as Top-tier Law Firm in Private Wealth Legal and Tax Advice
Today, 9 July 2020, Chambers & Partners High Net Worth (HNW) has published its rankings for 2020.
The Cayman tax: to trust or not to trust
cayman (ˈkeɪ mən) n., pl. -mans any of several tropical American crocodilians of the genus Caiman and allied genera - tax: a type of tax, esp. one perceived...
Climate and environment at odds with each other
An EU law hitch hampers onshore wind farms in the Flemish Region.
The end of tax-free gifts made before foreign notaries?
In principle, no gift tax is due in Belgium on the gift of movable assets when the gift is made in a foreign notarial deed. In Belgian succession planning, it...
Sustainability in the Debt Markets: transparency for investors remains key
On 9 June, the 6th Annual General Meeting of the Green & Social Bond Principles was held, where the new Sustainability-Linked Bond Principles, an expansion of...