Belgium Tax News

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 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