Belgium Tax News

Tax plans for 2013 submitted to Parliament

2 December 2012

Court of Appeal Antwerp rules on pre-2008 requirements for exempt split-up

23 October 2012

Treaty between India and Belgium – Decision that interest expense cannot be disallowed in absence of thin capitalisation rules

23 October 2012

Court of Appeal Ghent reclassifies interest as dividends

23 October 2012

Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012

Programme law containing various direct tax measures adopted by Upper House and Gazetted

3 September 2012

Programme law containing various direct tax measures adopted by Lower House

29 July 2012

Treaty between Belgium and Luxembourg – Court of First Instance Brussels decides special tax on collective investment funds incompatible with tax treaty

29 July 2012

Upper House adopts bill on introduction of "una via" principle in tax matters and increase of fiscal penalties

29 July 2012

Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

29 July 2012

Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible

29 July 2012

Law on various tax amendments adopted by Upper House

17 April 2012

Budget for 2012 – gazetted

1 February 2012

Budget for 2012– details

1 February 2012

Bill on various legal amendments – corporate tax

27 April 2011

Treaty between Belgium and Germany and Treaty between Belgium and Luxembourg – Court of First Instance Hasselt decides participation at time of payment of interest decisive for WHT rate

6 September 2010

Treaty between Belgium and Chile enters into force

13 June 2010

Treaty between Israel and Belgium to be revised – details

25 May 2010

Protocol to treaty between Belgium and New Zealand – details

5 March 2010

Reporting obligations for payments to tax havens – List of tax havens published

5 March 2010

Protocol to treaty between Belgium and Malaysia – details

5 March 2010

Protocol to treaty between Belgium and Malaysia – details

19 February 2010

Protocol to treaty between Belgium and New Zealand – details

19 February 2010

Reporting obligations for payments to tax havens – List of tax havens published

19 February 2010

Program Law submitted to Parliament – corporate tax

20 January 2010

Treaty between Belgium and Morocco – details

21 December 2009

Proposal to narrow scope of participation exemption

21 December 2009

Treaty and protocol between Belgium and China (People's Rep.) – details

20 November 2009

Bill on introduction of one year-holding period for CGT participation exemption submitted to parliament

20 November 2009

Tax plans for 2010 presented to parliament

20 November 2009