Split sale of real estate: full VAT deduction on promotional costs? (EY)

Author: EY Publication date: 08/10/2020 On October 1st 2020 the European Court of Justice published its decision in the Belgian case Vos Aannemingen (C 405/19). The case covers a ‘hot topic’ in the real estate sector where (Belgian) tax authorities often challenge (part of) the VAT deduction of costs such

2020-10-17T06:09:37+00:00 17 octobre, 2020|Categories: TVA et douane|Tags: , |

Intra-group mobility: extended mobility rights for managers, specialists and trainees (EY)

Author: EY Publication date: 30/09/2020 The posting of managers, specialists and trainees to Belgium – and by extension the European Union – will soon be facilitated. Working in more than one European country generally requires a work authorization for each member state. The Intra-Corporate Transferee Directive (ICT Directive), however, foresees

2020-10-06T08:44:05+00:00 6 octobre, 2020|Categories: Droit social|Tags: |

COVID-19 Belgian VAT measures and other possible VAT/CUSTOMS reliefs (EY)

Author: EY Publication date: 18/03/2020 Around the globe, businesses are hit by the Corona (COVID-19) pandemic outbreak. Tax authorities are coming with various tax measures in order to support companies in these challenging times. Besides these measures, there are also other in-house opportunities available, which could help to further improve

2020-03-24T15:18:51+00:00 24 mars, 2020|Categories: TVA et douane|Tags: , , , |

De société momentanée à société simple – qu’en est-il de la vente fractionnée de biens immobiliers ? (EY)

Auteurs: Saskia Smet, Pascal Vanzieleghem et Tristan Dhondt (EY) Date de publication: 06/03/2020 Par l’introduction du nouveau Code des sociétés et des associations au 1er mai 2019, le législateur a voulu réduire et simplifier le nombre de formes de sociétés. Ainsi, la société momentanée (« SM »), une forme d’association

2020-03-21T11:49:08+00:00 21 mars, 2020|Categories: Droit des societés TVA et douane|Tags: , , , , , , |

Cross-border workers: determination of the applicable social security system. The particular case of company directors (EY)

Author: EY Publication date: 23/10/2019 One of the fundamental freedoms within the European Union (EU) is the freedom of movement, i.e. the right to work in another EU Member State. However, these persons would run the risk of being subject to two or more different social security regimes at the

2019-11-01T12:56:32+00:00 1 novembre, 2019|Categories: Droit social|Tags: |

Belgium deposits instrument of ratification for MLI (EY)

Author: EY Publication date: 10/07/2019 Executive summary On 26 June 2019, Belgium deposited its instrument of ratification with the Organisation for Economic Co-operation and Development (OECD) for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI), together with its definitive MLI positions and a list of 99 tax

2019-08-15T10:11:57+00:00 15 août, 2019|Categories: Droit fiscal Impôts directs|Tags: , , |

De beleggingsvennootschappen na de hervorming van de vennootschapsbelasting (EY)

Auteurs: Kristof Verhoeven en Ruben Keulemans (EY) Publicatiedatum: 22/12/2017 De Belgische wetgeving geeft vennootschappen die dividenden ontvangen onder bepaalde voorwaarden recht op een aftrek van 95% van het ontvangen dividend (de zogenaamde DBI-aftrek). Zoals besproken in onze vorige nieuwsbrief, wordt dergelijke aftrek voor boekjaren die aanvangen vanaf 1 januari 2018 opgetrokken tot

Afstand van vruchtgebruik in het Vlaams Gewest: soms met schenkbelasting (EY)

De Vlaamse Belastingdienst heeft recent enkele voorafgaande beslissingen gepubliceerd omtrent de afstand van een recht van vruchtgebruik. Het belangrijkste in dit kader is te weten of de afstand gebeurt met begiftigingsinzicht en of de oorspronkelijke schenking van de blote eigendom werd geregistreerd.

Worldwide digital tax guide (E&Y)

This new guide offers a thought-provoking look at sector-specific digital business models within several diverse industries. In-country EY professionals identify known and emerging tax and law issues, insights and opportunities with those business models, specifically analyzing issues of nexus, indirect taxation and the landscape created by the OECD’s Base Erosion

2016-11-07T14:21:48+00:00 7 novembre, 2016|Categories: Impôts directs|Tags: , |

2016 Worldwide Corporate Tax Guide (Ernst & Young)

The chapters in this guide provide at-a-glance information, as well as details on the taxes on corporate income and gains, determination of trading income, other significant taxes, miscellaneous matters (including foreign-exchange controls, debt-to-equity rules, transfer pricing, controlled foreign companies and antiavoidance legislation) and treaty withholding tax rates. The content is

2016-09-14T08:43:51+00:00 14 septembre, 2016|Categories: Impôts directs|Tags: , |