Orbitax Tax News & Alerts
Belgium's Tax news & updates from Orbitax and partners
Belgium Tax News
Protocol to treaty between Belgium and Malaysia – details
Protocol to treaty between Belgium and Malaysia – details
Protocol to treaty between Belgium and New Zealand – details
Reporting obligations for payments to tax havens – List of tax havens published
Program Law submitted to Parliament – corporate tax
Treaty between Belgium and Morocco – details
Proposal to narrow scope of participation exemption
Tax plans for 2010 presented to parliament
Withholding tax exemption for foreign dividends, and exemption for small issuance premiums, expanded
Treaty and protocol between Belgium and China (People's Rep.) – details
Bill on introduction of one year-holding period for CGT participation exemption submitted to parliament
Dutch dividend withholding tax exemption extended to certain EEA countries
Treaty between Belgium and Isle of Man – details
Protocol between Belgium and United Kingdom – details
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
In a press release of 15 May 2009, it was announced that the Belgian Council of Ministers decided to bring the Belgian participation exemption in line with the decision of the European Court of Justice (ECJ) in Cobelfret (C-138/07).
Protocol to treaty between Belgium and Netherlands signed
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Protocol between Germany and Belgium initialed
Belgian government decides to bring Belgian participation exemption in line with Cobelfret
Treaty between Belgium and Tunisia ratified
Protocol to treaty between Belgium and France ratified
Treaty between Belgium and Morocco ratified
European Commission refers Germany to ECJ over taxation of outbound dividends
Protocol to treaty between Belgium and France approved
Treaty between Belgium and Tunisia approved
ECJ: Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive
Treaty between Belgium and Oman – details
Circular on notional interest deduction published
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