Authors: Gunther Valkenborg and Houssam Filali (Loyens & Loeff)Publication date: 06/04/2021 Belgium has concluded so-called “COVID-19” agreements with Germany, France, Luxembourg and the Netherlands on the tax impact of international travel restrictions and health instructions (work at home) for cross-border workers and their employers. In force up to (and included)
Authors: Peter Adriaansen, Pierre-Antoine Klethi, Gino Sparidis and Jorn Steenbergen (Loyens & Loeff)Publication date: 23/03/2021 On 22 March 2021, the Council of the EU amended the directive on administrative cooperation (through the so-called “DAC7”) to expand reporting obligations and exchange of information to cover sales through digital platforms. These rules
Auteurs: Saskia Lust, Jean Meeùs, Eléonore van der Loos, Barbara Albrecht et Sofie Bastenie (Loyens & Loeff)Date de publication: 09/03/2021 Un résident belge qui perçoit des dividendes de source étrangère subit souvent une double imposition : une retenue dans l’Etat de source du dividende et une taxation (le plus souvent
Auteur: Julien Lecler (Loyens & Loeff)Date de publication: 04/03/2021 Une tendance est à l’acquisition de développements immobiliers en état futur d’achèvement, quel que soit le secteur d’investissement (bureau, retail, soins de santé, résidentiel ou entrepôt). Ce type d’acquisition se structure soit en forward purchase soit en forward funding. La dénomination
Auteurs: Benno Daemen, Barbara Albrecht, Eléonore van der Loos, Stephanie van Gils et Sofie Bastenie (Loyens & Loeff)Date de publication: 18/02/2021 Le 11 février, le Parlement belge a approuvé le projet de loi relatif à la nouvelle taxe sur les comptes-titres, étant un impôt sur la fortune. Les comptes-titres d'une
Authors: Natalie Reypens, Marc Dhaene, Linda Brosens and Benno Daemen (Loyens & Loeff)Publication date: 27/01/2021 On 1 December 2020, the Ghent Court of Appeal ruled on the question whether the exemption of withholding tax (WHT) laid down in the Parent-Subsidiary Directive (PSD) could be refused on the basis of abuse.
Authors: Stéphanie De Smedt, Nina Orlić, Kim Lucassen and Emilia Fronczak (Loyens & Loeff)Publication date: 31/12/2020 As of 1 January 2021, the UK qualifies as a ‘third country’ pursuant to the EU General Data Protection Regulation 2016/679 (GDPR). From a data protection perspective, this means, in principle, that additional measures
Author: Lien Bellinck (Loyens & Loeff) Publication date: 12/11/2020 The Law of 4 April 2019 concerning the abuse of economic dependence, unfair clauses and unfair market practices in B2B relations (the “B2B Law”) introduces a prohibition on 'unfair clauses' in contracts between enterprises. This B2B Law prohibits each clause which,
Authors: Stéphanie De Smedt and Wannes Buelens (Loyens & Loeff) Publication date: 29/10/2020 With the Law of 4 April 2019 concerning the abuse of economic dependence, unfair clauses and unfair market practices in B2B relations (the “B2B Law”), the Belgian legislator has introduced a prohibition on 'unfair clauses' in agreements
Authors: Vanessa Marquette and Sara De Moor (Loyens & Loeff) Publication date: 28/10/2020 The National Bank of Belgium (NBB) has issued fifteen recommendations for cloud service providers in the insurance sector, which will apply as from 1 January 2021. The recommendations cover the entire outsourcing process and build in higher