- Orbitax

Belgium Tax News

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

Treaty between Belgium and Tunisia approved

10 April 2009

ECJ: Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive

16 March 2009

Treaty between Belgium and Oman – details

16 March 2009

Circular on notional interest deduction published

22 February 2009

Treaty between Singapore and Belgium enters into force

23 January 2009

ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details

4 November 2008

Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages

4 November 2008

Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)

4 November 2008

ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details

4 November 2008

Proposal to implement amendments to EC Merger Directive

7 October 2008

ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment

7 October 2008

Treaty between Belgium and France: regular participation in commodity exchange held to be permanent establishment

7 October 2008

OECD released 2008 Model Tax Convention

7 October 2008

Withholding tax on copyrights and similar rights introduced

30 August 2008

« 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 »