- Orbitax

Solutions

XatBot's Newest Release: Smarter workflows, ...

Tax Hub

Belgium Tax News

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

Decree to clarify application of notional interest published

6 December 2005

Greece ratified the new Greece-Belgium income tax treaty, signed on 25 May 2004, by way of Law 3407/2005 and published in the Official Gazette of 25 October 2005, Volume A, No. 266. The new treaty will generally replace the Greece-Belgium income tax treaty of 24 May 1968.

6 December 2005

Exemption method to avoid double taxation of employment income determination of denominator in apportionment formula

16 October 2005

Mnster tax court refers to ECJ treaty-override provision in German Foreign Tax Law re low-taxed passive foreign PE income

16 October 2005

Belgium ratified the new Belgium-Greece income tax treaty, signed on 25 May 2004, on 14 July 2005. The new treaty will generally replace the Belgium-Greece income tax treaty of 24 May 1968.

3 August 2005

Withholding tax on interest

3 August 2005

Belgium Tax News

Ruling on profit attribution between Belgian headquarter and Mexican branch published

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

Treaty between Belgium and Greece enters into force

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.

Budget law 2006 approved

Decree to clarify application of notional interest published

Greece ratified the new Greece-Belgium income tax treaty, signed on 25 May 2004, by way of Law 3407/2005 and published in the Official Gazette of 25 October 2005, Volume A, No. 266. The new treaty will generally replace the Greece-Belgium income tax treaty of 24 May 1968.

Exemption method to avoid double taxation of employment income determination of denominator in apportionment formula

Mnster tax court refers to ECJ treaty-override provision in German Foreign Tax Law re low-taxed passive foreign PE income

Belgium ratified the new Belgium-Greece income tax treaty, signed on 25 May 2004, on 14 July 2005. The new treaty will generally replace the Belgium-Greece income tax treaty of 24 May 1968.

Withholding tax on interest

Unify
Your Processes

Simplify
Compliance

Empower
Your Team

Belgium Tax News

Ruling on profit attribution between Belgian headquarter and Mexican branch published

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

Treaty between Belgium and Greece enters into force

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.

Budget law 2006 approved

Decree to clarify application of notional interest published

Greece ratified the new Greece-Belgium income tax treaty, signed on 25 May 2004, by way of Law 3407/2005 and published in the Official Gazette of 25 October 2005, Volume A, No. 266. The new treaty will generally replace the Greece-Belgium income tax treaty of 24 May 1968.

Exemption method to avoid double taxation of employment income determination of denominator in apportionment formula

Mnster tax court refers to ECJ treaty-override provision in German Foreign Tax Law re low-taxed passive foreign PE income

Belgium ratified the new Belgium-Greece income tax treaty, signed on 25 May 2004, on 14 July 2005. The new treaty will generally replace the Belgium-Greece income tax treaty of 24 May 1968.

Withholding tax on interest

UnifyYour Processes

SimplifyCompliance

EmpowerYour Team

Unify
Your Processes

Simplify
Compliance

Empower
Your Team