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Belgium Tax News

ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment

15 January 2007

New treaty between Belgium and Singapore – details

17 December 2006

Budget for 2007 – details

17 December 2006

European Commission requests Belgium to terminate discriminatory taxation of inbound dividends

13 August 2006

European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends

13 August 2006

European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive

13 August 2006

European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid

13 August 2006

European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures

13 August 2006

Draft Bill on tax plans for 2007 issued

11 July 2006

Protocol between Belgium and New Zealand – negotiations

14 June 2006

Belgian Minister of Finance clarified application of Belgium–Hong Kong tax treaty

14 June 2006

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

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

16 October 2005

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

16 October 2005

Withholding tax on interest

3 August 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

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