Belgium Tax News

Constitutional Court: 2012 changes to thin capitalization compatible with Belgian Constitution

16 September 2013

1970 Treaty between Belgium and US – Belgian Supreme Court decides that reduction of tax credit for foreign interest by multiplication with a debt financing coefficient is compatible with treaty

16 September 2013

Bill on new tax measures including changes to withholding and registration tax adopted by Lower and Upper House

16 September 2013

Protocol to treaty between Belgium and Italy enters into force

29 July 2013

Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident

29 July 2013

Council of Ministers approves new Tax Amnesty

29 July 2013

Bill on new tax measures including changes to withholding and registration tax presented to Parliament

29 July 2013

Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

27 June 2013

Thin capitalization rules apply to Belgian PE of non-resident company

24 June 2013

Council of Ministers reaches agreement on new tax measures

24 June 2013

Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK

24 June 2013

Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013

Withholding tax under EU Savings Directive to be abolished

24 June 2013

Draft law containing fiscal and financial measures presented to Parliament

24 June 2013

Rates of investment allowance for 2013

6 May 2013

Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands

6 May 2013

Heavy restrictions on capital movements enter into force

6 May 2013

1970 Treaty between Netherlands and Belgium – Dutch Supreme Court decides on taxing rights with respect to a devaluated debt-claim

6 May 2013

Treaty between Belgium and United States – clarifying circular published

4 May 2013

Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

4 May 2013

Decree on limitation of exemption from dividend withholding tax for non-resident exempt foreign entities

4 May 2013

Budget 2013: further tax measures gazetted

25 March 2013

Protocol to treaty between Belgium and United Kingdom enters into force

25 March 2013

Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward

25 March 2013

Tax plans for 2013 gazetted

10 February 2013

Budget 2013: further tax measures presented to parliament - details

10 February 2013

Treaty between Korea (Rep.) and Belgium – Korean decision on application of Korean domestic anti-abuse provisions to tax treaties

10 February 2013

Budget 2012: Belgium Prime Minister announced tax plans

9 February 2013

Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building

9 February 2013

Reporting obligations for payments to tax havens – Addendum to Circular published

9 February 2013