Belgium Tax News
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
Treaty between Belgium and Chile enters into force
13 June 2010
Treaty between Israel and Belgium to be revised – details
25 May 2010