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Belgium Tax News

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

6 May 2013

Heavy restrictions on capital movements enter into force

6 May 2013

Treaty between Belgium and United States – clarifying circular published

4 May 2013

Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

4 May 2013

Decree on limitation of exemption from dividend withholding tax for non-resident exempt foreign entities

4 May 2013

Budget 2013: further tax measures gazetted

25 March 2013

Protocol to treaty between Belgium and United Kingdom enters into force

25 March 2013

Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward

25 March 2013

Budget 2013: further tax measures presented to parliament - details

10 February 2013

Tax plans for 2013 gazetted

10 February 2013

Treaty between Korea (Rep.) and Belgium – Korean decision on application of Korean domestic anti-abuse provisions to tax treaties

10 February 2013

Budget 2012: Belgium Prime Minister announced tax plans

9 February 2013

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

9 February 2013

Reporting obligations for payments to tax havens – Addendum to Circular published

9 February 2013

Tax plans for 2013 submitted to Parliament

2 December 2012

Court of Appeal Antwerp rules on pre-2008 requirements for exempt split-up

23 October 2012

Treaty between India and Belgium – Decision that interest expense cannot be disallowed in absence of thin capitalisation rules

23 October 2012

Court of Appeal Ghent reclassifies interest as dividends

23 October 2012

Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012

Programme law containing various direct tax measures adopted by Upper House and Gazetted

3 September 2012

Programme law containing various direct tax measures adopted by Lower House

29 July 2012

Upper House adopts bill on introduction of "una via" principle in tax matters and increase of fiscal penalties

29 July 2012

Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible

29 July 2012

Treaty between Belgium and Luxembourg – Court of First Instance Brussels decides special tax on collective investment funds incompatible with tax treaty

29 July 2012

Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

29 July 2012

Law on various tax amendments adopted by Upper House

17 April 2012

Budget for 2012 – gazetted

1 February 2012

Budget for 2012– details

1 February 2012

Bill on various legal amendments – corporate tax

27 April 2011

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

6 September 2010

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