Belgium Tax News

Treaty between Belgium and Uruguay signed

2 December 2013

Protocol to treaty between Belgium and Netherlands enters into force

12 November 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

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

Constitutional Court: 2012 changes to thin capitalization compatible with Belgian Constitution

16 September 2013

Protocol to treaty between Belgium and Turkey signed

16 September 2013

Bill on new tax measures including changes to withholding and registration tax adopted by Lower and Upper House

16 September 2013

Protocol to treaty between Belgium and Italy enters into force

29 July 2013

Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident

29 July 2013

Council of Ministers approves new Tax Amnesty

29 July 2013

Bill on new tax measures including changes to withholding and registration tax presented to Parliament

29 July 2013

Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

27 June 2013

Thin capitalization rules apply to Belgian PE of non-resident company

24 June 2013

Council of Ministers reaches agreement on new tax measures

24 June 2013

Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK

24 June 2013

Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013

Draft law containing fiscal and financial measures presented to Parliament

24 June 2013

Withholding tax under EU Savings Directive to be abolished

24 June 2013

Rates of investment allowance for 2013

6 May 2013

Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands

6 May 2013

1970 Treaty between Netherlands and Belgium – Dutch Supreme Court decides on taxing rights with respect to a devaluated debt-claim

6 May 2013