Belgium Tax News
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
28 April 2007
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
24 March 2007
Final Report on Improving the Resolution of Tax Treaty Disputes
24 March 2007
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
24 March 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
24 February 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
24 February 2007
Report on Attribution of Profits to PEs released
24 February 2007
Treaty between Germany and Belgium - Mutual agreement concerning treatment of severance payments
24 February 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
24 February 2007
New treaty between Belgium and US signed
15 January 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
15 January 2007
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 requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
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 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
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
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
Decree to clarify application of notional interest published
6 December 2005
Exemption method to avoid double taxation of employment income determination of denominator in apportionment formula
16 October 2005