The Cyber Resilience Act (Regulation (EU) 2024/2847 of the European Parlia…
Often misunderstood and definitely underused, EU design law is about to rec…
Each day we publish several articles written by legal and tax specialists from law firms, notaries offices, the legal departments from payroll agencies and tax consultants.
It is the perfect way for lawyers at the Bar, in-house counsel, barristers, solicitors, notaries, bailiffs, paralegals and any other legal professional with an interest in Belgian and European law to keep informed of new legislative initiatives, case law, legal doctrine and all other legal developments on the Belgian legal scene!
Op 1 januari 2022 zijn twee nieuwe fiscale gunstregimes in werking getreden voor expats: het bijzonder belastingstelsel voor ingekomen belastingplicht…
Read MoreNew legislation in Belgium that sets up a new special tax regime for inbound taxpayers and inbound researchers mentioned in the Law-Now eAlert of 25 N…
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The new expat regime has indeed been voted on 23 December 2021 and published on 31 December 2021 in the Official Gazette with entrance into force as o…
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Bezit u een tweede verblijf in het buitenland, dan dient u niet alleen in het land waar uw tweede verblijft ligt, belastingen te betalen, maar ook in …
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A programme-law published on 31 December 2021 in the Belgian Gazette provides a new special tax regime in Belgium for "impatriate" employees, director…
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On 22 December 2021, the Flemish Parliament approved a series of changes to reduce the registration duties on the sale of residences. The rate is cond…
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In its judgment in Poland v PL Holdings of 26 October 2021 (C-109/20), the European Court of Justice (ECJ) dealt another blow to the resolution of dis…
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Sinds de invoering van de nieuwe algemene antimisbruikbepaling woedt een hevige discussie over de inwerkingtreding van deze bepaling. Deze discus…
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On 15 December 2021, a Belgian Act (the ‘Act’) was published that implements the European Directive 2019/633 on unfair trading practices in busin…
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On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minim…
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Le 9 novembre dernier, la Belgique et la France ont signé une nouvelle convention préventive de la double imposition. Celle-ci entrera en vigueur à l’…
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A few months ago, the Irish Data Protection Commission imposed an administrative fine of EUR 225 million on WhatsApp Ireland Limited, declaring the co…
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Wanneer een natuurlijke persoon investeert in een effectenportefeuille is hij in beginsel onderworpen aan de roerende voorheffing (tegen 30%) op zijn …
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Les promoteurs immobiliers, dont l’activité habituelle consiste à céder avec TVA des bâti- ments neufs, entretiennent une relation dan- gereuse avec l…
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Kunstmatige of artificiële intelligentie (of afgekort AI) is niet meer weg te denken uit onze dagdagelijkse leefwereld. Bewust of onbewust maken we ie…
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On December 1st, the Belgian government formally filed draft legislation in parliament regarding i.a. changes to the Belgian expat tax regime.
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Private equity funds, or so called Private Privaks/Pricafs Privées, have gained enormous popularity in Belgium during the last couple of years. T…
Read MoreA bill to reform the special tax regime for foreign executives as of 1 January 2022 is currently under consideration in the House of Representatives. …
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When submitted a request for a preliminary ruling, the Court of Justice of the European Union (CJEU) is expect to answer questions – not raise too man…
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After more than 20 years of negotiations, Belgium and France have recently signed a new double tax treaty (new treaty).
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