Belgium Tax News
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
Withholding tax exemption for foreign dividends, and exemption for small issuance premiums, expanded
20 November 2009
Dutch dividend withholding tax exemption extended to certain EEA countries
16 September 2009
Treaty between Belgium and Isle of Man – details
13 August 2009
Protocol between Belgium and United Kingdom – details
13 August 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
16 July 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
16 July 2009
In a press release of 15 May 2009, it was announced that the Belgian Council of Ministers decided to bring the Belgian participation exemption in line with the decision of the European Court of Justice (ECJ) in Cobelfret (C-138/07).
16 July 2009