News Archive

The new fiscal measures for businesses and private individuals came into effect from 1 January 2017. In this article, the most important Luxembourg reforms are listed.

Anyone importing goods into Belgium from a country outside the European Union is required to apply for an EORI number from 7 January 2017 onwards.

With the entry into force of the Belgian Act on Fiscal Provisions on 1 December 2016 (Belgian Official Gazette 8 December 2016), two new provisions have been introduced concerning the dividends-received deduction and the exemption from withholding tax on dividends.

It is noticeable that many companies have the same questions. Over the next five weeks, we will answer one of the five most frequently asked questions every week in this short news series.

The legal requirement to prepare transfer pricing documentation already applies to fiscal years beginning on or after 1 January 2016. However, because the Decree was late in being published, the deadline for completing certain formalities has been extended.

Throughout the year, Belgian consumers make a huge number of purchases online. It's possible that when your purchase is finally delivered, you might be disappointed and wished that you had never bought the item in the first place. What do you do then?

When filing their tax returns for corporation tax, companies must report any payments made directly or indirectly to persons located in 'tax havens', using a separate form.

On 12 October 2016, a new agreement for the avoidance of double taxation was signed by Belgium and Japan.

As requested by the European Commission, the Belgian government has gone in search of around 3 billion euros to maintain its budget for 2017.

Due to the Programme Act of 1 July 2016, the obligations of the OECD in the field of transfer pricing documentation are now also embedded in the Belgian legislation.

Companies must declare any direct or indirect payments it makes to persons located in 'tax havens' via a separate form in their corporate tax return.

Since 1 May 2016, the new Union Customs Code, the UCC, has entered into force in the European Union.

On August 1 2016 the permanent system with regard to fiscal and social adjustment entered into force.

Since 1 July 2016, France has been applying the Macron Lax. This law subjects all foreign truck drivers who drive to or through France to the same social rules as French drivers.

The so-called "catch-all clause" of Art. 228, § 3 of the Belgian Income Tax Code will be thoroughly reformed after July 1th 2016.

Following elaboration of BEPS Action Point 13, the Belgian legislator has included the mandatory transfer pricing documentation in the bill of June 2th 2016 for the Programme Act.

If you are employed or have other taxable income in Belgium, but you do not reside there permanently, you have to file a non-residents tax return.

When posting employees to France, foreign employers have to inform the French labour inspection. Any foreign employer must now also appoint a French representative who will act as a point of contact between the employer and the French authorities.