Belgium Tax News
Reporting obligations for payments to tax havens – List of tax havens extended
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
Treaty between Belgium and Norway – Consequences of the introduction of a withholding tax in Norway on (public) pensions clarified
Treaty between Belgium and Lithuania – Belgian Court holds that exemption method provided for under the treaty requires effective taxation
Treaty between Israel and Belgium – Israeli Court decision on "management and control" of a company
Treaty between Belgium and China (People's Rep.) – clarification on entry into force
Individual taxation: tax year 2014 (assessment year 2015) – Press release published
Bill on simplified tax declaration presented to parliament
Treaty between Belgium and China (People's Rep.) enters into force
Tax transparency for trusts and tax haven companies under consideration
Protocol to treaty between Belgium and Japan enters into force (exchange of information)
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Treaty between Belgium and Uruguay signed
Protocol to treaty between Belgium and Denmark enters into force
Protocol to treaty between Belgium and France enters into force
Treaty between US and Belgium – IRS releases text of competent authority agreement on application of AOA
Protocol to treaty between Belgium and Netherlands enters into force
Protocol to treaty between Belgium and Mexico – details
Protocol to treaty between Belgium and Singapore enters into force
Bill on various tax matters – gazetted
Protocol to treaty between Belgium and Norway enters into force
Protocol and exchange of letters to treaty between Belgium and Luxembourg enters into force
Protocol to treaty between Belgium and Turkey signed
Belgian Lower and Upper House adopt Bill on various tax measures
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
Constitutional Court: 2012 changes to thin capitalization compatible with Belgian Constitution
Protocol to treaty between Belgium and Finland enters into force
Circular on limitation of exemption from dividend withholding tax for non-resident exempt foreign entities – published
Bill on new tax measures including changes to withholding and registration tax adopted by Lower and Upper House
Council of Ministers approves new Tax Amnesty
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