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ECJ rules that outsourced investment advisory services are exempt from VAT
8 April 2013
Publication
On 7 March 2013, the European Union Court of Justice (the "ECJ") released its decision in GfBk Gesellschaft für Börsenkommunikation mbH v. Finanzamt Bayreuth (C-275/11). The case concerned the VAT treatment of certain outsourced investment...
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New Belgium-UK double tax treaty
3 January 2013
Publication
On 24 December 2012 a protocol entered into force amending the Belgium-UK double tax treaty. The amended treaty includes a provision for the elimination of withholding tax on interest payments between UK and Belgian companies and introduces zero withholding on...
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Belgian 2013 Budget: Tax Law voted
28 December 2012
Publication
On 21 December 2012, the Belgian Parliament has adopted a new Law implementing part of the Federal Government's 2013 Budget Plan. The new Law contains a number of certain important new tax measures, most of which will have effect as from 1 January 2013.
At the...
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Belgian Federal Budget 2012 – Corporate tax measures (update 11 April)
11 April 2012
Publication
Last Friday, the Program Law of 29 March 2012 containing a set of new corporate tax measures was published in the Belgian State Gazette. The final adopted provisions are largely in line with the proposals made in January. Some specific topics (such as the notional...
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Belgian Federal Budget 2012 – Corporate tax measures (update)
27 January 2012
Publication
This week, an agreement was reached between the Belgian government parties on the final set of new corporate tax measures in the context of the Belgian Federal Budget 2012. The measures will be put to vote in parliament shortly and are proposed to enter into...
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Belgian Federal Budget 2012 – Corporate tax measures (update)
27 January 2012
Publication
This week, an agreement was reached between the Belgian government parties on the final set of new corporate tax measures in the context of the Belgian Federal Budget 2012. The measures will be put to vote in parliament shortly and are proposed to enter into force...
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Belgian Federal Budget 2012 - Corporate tax measures
26 January 2012
Publication
Yesterday, an agreement was reached between the Belgian government parties on the final set of new corporate tax measures in the context of the Belgian Federal Budget 2012. The measures will be put to vote in parliament later this week and are proposed to enter...
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Belgian Federal Budget 2012 – Final proposed tax measures
29 November 2011
Publication
Last week an agreement was finally reached on the 2012 Belgian Federal Budget. As indicated in our Client Briefing of October 2011, a number of important new tax measures were proposed during the negotiations. The final list of measures adopted last week has...
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Financial Transaction Tax: Update
21 October 2011
Publication
Recent press coverage has speculated that the European Commission's proposed financial transaction tax (FTT) could be introduced by majority vote, even if the UK and others are opposed.
In this update, we look at whether these reports have any legal basis....
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Belgian Federal Budget 2012 – Anticipated Tax Measures
13 October 2011
Publication
The current Belgian budgetary negotiations could lead to a number of tax measures likely to result in increased fiscal pressure for companies and individuals. The attached client briefing analyses the most important anticipated tax measures compared with the...