Orbitax Tax News & Alerts
Belgium's Tax news & updates from Orbitax and partners
Belgium Tax News
Decree on limitation of exemption from dividend withholding tax for non-resident exempt foreign entities
Budget 2013: further tax measures gazetted
Protocol to treaty between Belgium and United Kingdom enters into force
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Budget 2013: further tax measures presented to parliament - details
Tax plans for 2013 gazetted
Treaty between Korea (Rep.) and Belgium – Korean decision on application of Korean domestic anti-abuse provisions to tax treaties
Budget 2012: Belgium Prime Minister announced tax plans
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Reporting obligations for payments to tax havens – Addendum to Circular published
Tax plans for 2013 submitted to Parliament
Court of Appeal Antwerp rules on pre-2008 requirements for exempt split-up
Treaty between India and Belgium – Decision that interest expense cannot be disallowed in absence of thin capitalisation rules
Court of Appeal Ghent reclassifies interest as dividends
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Programme law containing various direct tax measures adopted by Upper House and Gazetted
Programme law containing various direct tax measures adopted by Lower House
Upper House adopts bill on introduction of "una via" principle in tax matters and increase of fiscal penalties
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Treaty between Belgium and Luxembourg – Court of First Instance Brussels decides special tax on collective investment funds incompatible with tax treaty
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Law on various tax amendments adopted by Upper House
Budget for 2012 – gazetted
Budget for 2012– details
Bill on various legal amendments – corporate tax
Treaty between Belgium and Germany and Treaty between Belgium and Luxembourg – Court of First Instance Hasselt decides participation at time of payment of interest decisive for WHT rate
Treaty between Belgium and Chile enters into force
Treaty between Israel and Belgium to be revised – details
Protocol to treaty between Belgium and New Zealand – details
Reporting obligations for payments to tax havens – List of tax havens published
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