Belgium Tax News
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Protocol to treaty between Belgium and Italy enters into force
Bill on new tax measures including changes to withholding and registration tax presented to Parliament
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Draft law containing fiscal and financial measures presented to Parliament
Council of Ministers reaches agreement on new tax measures
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Thin capitalization rules apply to Belgian PE of non-resident company
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Withholding tax under EU Savings Directive to be abolished
Heavy restrictions on capital movements enter into force
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
1970 Treaty between Netherlands and Belgium – Dutch Supreme Court decides on taxing rights with respect to a devaluated debt-claim
Rates of investment allowance for 2013
Decree on limitation of exemption from dividend withholding tax for non-resident exempt foreign entities
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
Treaty between Belgium and United States – clarifying circular published
Protocol to treaty between Belgium and United Kingdom enters into force
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Budget 2013: further tax measures gazetted
Treaty between Korea (Rep.) and Belgium – Korean decision on application of Korean domestic anti-abuse provisions to tax treaties
Tax plans for 2013 gazetted
Budget 2013: further tax measures presented to parliament - details
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
Reporting obligations for payments to tax havens – Addendum to Circular published
Budget 2012: Belgium Prime Minister announced tax plans
Tax plans for 2013 submitted to Parliament
Court of Appeal Ghent reclassifies interest as dividends
Treaty between India and Belgium – Decision that interest expense cannot be disallowed in absence of thin capitalisation rules
Court of Appeal Antwerp rules on pre-2008 requirements for exempt split-up
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