Belgium Tax News

Treaty between Belgium and Chile enters into force

13 June 2010

Treaty between Israel and Belgium to be revised – details

25 May 2010

Protocol to treaty between Belgium and New Zealand – details

5 March 2010

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

5 March 2010

Protocol to treaty between Belgium and Malaysia – details

5 March 2010

Protocol to treaty between Belgium and Malaysia – details

19 February 2010

Protocol to treaty between Belgium and New Zealand – details

19 February 2010

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

19 February 2010

Program Law submitted to Parliament – corporate tax

20 January 2010

Treaty between Belgium and Morocco – details

21 December 2009

Proposal to narrow scope of participation exemption

21 December 2009

Tax plans for 2010 presented to parliament

20 November 2009

Withholding tax exemption for foreign dividends, and exemption for small issuance premiums, expanded

20 November 2009

Treaty and protocol between Belgium and China (People's Rep.) – details

20 November 2009

Bill on introduction of one year-holding period for CGT participation exemption submitted to parliament

20 November 2009

Dutch dividend withholding tax exemption extended to certain EEA countries

16 September 2009

Treaty between Belgium and Isle of Man – details

13 August 2009

Protocol between Belgium and United Kingdom – details

13 August 2009

ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries

16 July 2009

ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement

16 July 2009

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).

16 July 2009

Protocol to treaty between Belgium and Netherlands signed

16 July 2009

ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment

16 July 2009

Protocol between Germany and Belgium initialed

16 July 2009

Belgian government decides to bring Belgian participation exemption in line with Cobelfret

7 June 2009

Treaty between Belgium and Tunisia ratified

13 May 2009

Protocol to treaty between Belgium and France ratified

13 May 2009

Treaty between Belgium and Morocco ratified

10 April 2009

European Commission refers Germany to ECJ over taxation of outbound dividends

10 April 2009

Protocol to treaty between Belgium and France approved

10 April 2009