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Tax Compass

Tax Compass

The e-Tax Flash of KPMG Tax Advisers wants to draw your attention on tax topics.

Boat compass
  • 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
  • Tax shift Law
  • Reduced VAT rate for renovation works to private dwellings: transitional measures
  • Belgian VAT authorities clarify the rules on deduction of input VAT related to business assets (company cars, … ) used for mixed purposes
     

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© 2023 KPMG Tax and Legal Advisers, a Belgian civil CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

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