Belgium Tax News

Belgium Publishes 2014 Investment Allowance Rates

28 March 2014

Spanish Council of Ministers Authorizes Signature of Treaty Protocol With Belgium

25 March 2014

Belgium Ratifies Treaty Protocol with the Czech Republic

20 March 2014

Protocol Signed to Amend Belgium U.K. Tax Treaty

18 March 2014

Reporting obligations for payments to tax havens – List of tax havens extended

14 March 2014

Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial

14 March 2014

Treaty between Belgium and Norway – Consequences of the introduction of a withholding tax in Norway on (public) pensions clarified

1 January 2014

Treaty between Belgium and Lithuania – Belgian Court holds that exemption method provided for under the treaty requires effective taxation

1 January 2014

Treaty between Belgium and China (People's Rep.) – clarification on entry into force

1 January 2014

Individual taxation: tax year 2014 (assessment year 2015) – Press release published

1 January 2014

Treaty between Israel and Belgium – Israeli Court decision on "management and control" of a company

1 January 2014

Bill on simplified tax declaration presented to parliament

1 January 2014

Treaty between Belgium and China (People's Rep.) enters into force

31 December 2013

Tax transparency for trusts and tax haven companies under consideration

31 December 2013

Protocol to treaty between Belgium and Japan enters into force (exchange of information)

25 December 2013

Protocol to treaty between Belgium and Denmark enters into force

2 December 2013

Circular on dividend withholding tax refund following Tate & Lyle Investments case – published

2 December 2013

Treaty between Belgium and Uruguay signed

2 December 2013

Protocol to treaty between Belgium and France enters into force

12 November 2013

Protocol to treaty between Belgium and Mexico – details

12 November 2013

Bill on various tax matters – gazetted

12 November 2013

Protocol to treaty between Belgium and Singapore enters into force

12 November 2013

Treaty between US and Belgium – IRS releases text of competent authority agreement on application of AOA

12 November 2013

Protocol to treaty between Belgium and Norway enters into force

12 November 2013

Protocol to treaty between Belgium and Netherlands enters into force

12 November 2013

Belgian Lower and Upper House adopt Bill on various tax measures

16 September 2013

Circular on limitation of exemption from dividend withholding tax for non-resident exempt foreign entities – published

16 September 2013

Protocol to treaty between Belgium and Finland enters into force

16 September 2013

1970 Treaty between Belgium and US – Belgian Supreme Court decides that reduction of tax credit for foreign interest by multiplication with a debt financing coefficient is compatible with treaty

16 September 2013

Protocol and exchange of letters to treaty between Belgium and Luxembourg enters into force

16 September 2013