Tax Compass Archive Tax Compass Archive
2018
- Belgium: Draft Circular Letter on Transfer Pricing
- ECOFIN reaches agreement on VAT rate e-books, quick fixes and reverse charge mechanism
- Optional VAT regime for rental of immovable property
- UBO-Register: Royal Decree regarding the operating modes has been published
- Notional interest deduction rate for assessment year 2020: 0,726%
- New policy on VAT penalties
- Royal Decree setting the scale of fines in case of infringement of transfer pricing documentation obligations published
- Corporate tax compliance – Prepayments and corporate tax return due dates
- Legislation repairing corporate tax reform submitted to Parliament
- Belgium: New position on applicable social security regime
- Introduction of optional VAT regime for real estate lease
- Belgian corporate income tax reform – impact on prepayments
- EU Commission releases package on Fair and Effective Taxation of the Digital Economy
- Constitutional Court cancels the ‘Fairness tax’
- QI account management system opens in April 2018
- Tax on securities accounts adopted by Parliament
- Belgian taxpayers to face busy transfer pricing years ahead
- Corporate tax reform measures entering into force in 2020
- Belgian corporate income tax reform – impact on deferred taxes
- Tax consolidation and anti-tax avoidance measures enter into force in 2019
2017
- VAT and e-commerce – new legal provisions adopted on 5 December 2017
- The amended legal framework for regulated real estate investment companies
- Financial Services Industry - Agreement on the Budget 2018: update on the most important changes
- Government agrees on legislation implementing corporate tax reform
- Independent Group of Persons – More disruption than ever?
- Notional interest deduction rate for assessment year 2019: 0,746%
- Corporate income tax reform
- Option for VAT taxation of immovable property leases
- The government reaches an agreement on the Budget 2018
- European Commission proposal on disclosure requirements for intermediaries
- Limitation of the VAT exemption for insurance claims handling services as of 1 January 2018
- Belgian Fairness Tax partially contrary to EU law
- AG Opinions address VAT exemption for services supplied by cost sharing associations
- Extension granted for Belgian stock exchange tax on foreign transactions till 30 June 2017
- Belgian government broadens scope of tax on stock exchange transactions
- Program law implementing Budget 2017 published
2016
- Law implementing changes to Parent-Subsidiary directive
- Belgian Transfer Pricing Documentation Requirements
- Draft program law implementing Budget 2017 approved
- The Belgian government has published a Royal Decree introducing the new real estate investment vehicle FIIS/GVBF
- Belgian Fairness Tax partially contrary to European law
- Guidelines with respect to the new annual tax on credit institutions have been published
- Reporting of payments to tax haven – Update of the list of the OECD
- Dividends paid to Swiss companies can benefit from internal withholding tax exemption as from 1 January 2017
- Belgium and Japan sign new tax treaty
- Draft law implementing changes to P-S directive and introducing spread payment of exit tax submitted to parliament
- Notional interest deduction rate for assessment year 2018: 0,237%
- Changes to Belgian patent box regime
- Parliament approves new bank tax
- Intracommunity supplies: destination document valid as alternative proof of transport
- Constitutional Court paves way for refund of WHT on dividends from Belgian Regulated Real Estate Companies
- Expansion of the obligation of reporting payments made to tax havens
- Belgium: Law introducing country-by-country reporting and transfer pricing documentation requirements published
- The closing piece of the tax shift has finally been published: are you aware of the impact on your labour costs?
- New catch-all clause only applicable between related parties
- Draft law introducing Country-by-Country reporting
- Reporting of payments to tax havens: New Royal Decree updating the list
- New list of tax havens for the purpose of the Dividends Received Deduction
- The ECJ decides on VAT treatment of claims handling services
- A new wave of transfer pricing audits
- Belgian TIS-taxation limited to capital gain actually realized
- Law implementing Tate & Lyle judgment published in Belgian Official Gazette
- FATCA - Law implementing Belgian FATCA-IGA
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