- Orbitax

Belgium Tax News

ECJ: Preliminary ruling requested on Belgian implementation of the Parent-Subsidiary Directive

28 May 2007

Tax deduction for patent income to be introduced

28 May 2007

Revised Commentary on Article 7 of OECD Model released

28 May 2007

ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details

28 April 2007

Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement

24 March 2007

Final Report on Improving the Resolution of Tax Treaty Disputes

24 March 2007

ECJ: hearing in case regarding Dutch withholding tax on outbound dividends

24 March 2007

EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies

24 February 2007

EU Commission requests Italy to implement the Interest and Royalties Directive correctly

24 February 2007

Report on Attribution of Profits to PEs released

24 February 2007

Treaty between Germany and Belgium - Mutual agreement concerning treatment of severance payments

24 February 2007

EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends

24 February 2007

New treaty between Belgium and US signed

15 January 2007

ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details

15 January 2007

ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment

15 January 2007

New treaty between Belgium and Singapore – details

17 December 2006

Budget for 2007 – details

17 December 2006

European Commission requests Belgium to terminate discriminatory taxation of inbound dividends

13 August 2006

European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures

13 August 2006

European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid

13 August 2006

European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends

13 August 2006

European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive

13 August 2006

Draft Bill on tax plans for 2007 issued

11 July 2006

Protocol between Belgium and New Zealand – negotiations

14 June 2006

Belgian Minister of Finance clarified application of Belgium–Hong Kong tax treaty

14 June 2006

Ruling on profit attribution between Belgian headquarter and Mexican branch published

9 April 2006

Different treatment of interest derived by Luxembourg PE of Belgian enterprise, and by Luxembourg fixed base of Belgian professional, under Belgium-Luxembourg treaty not incompatible with equality principle of Belgian constitution

9 April 2006

Treaty between Belgium and Greece enters into force

16 March 2006

The first-time income tax treaty and protocol between Belgium and Taiwan, signed between the Taipei Representative Office in Belgium and the Belgian Trade Association in Taipei on 13 October 2004, entered into force on 14 December 2005. The treaty generally applies from 1 January 2006.

19 February 2006

Budget law 2006 approved

19 February 2006

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