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Cross-border workers: COVID-19 agreements extended until 30 June 2021 (Loyens & Loeff)

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)

2021-04-24T10:42:30+00:00 24 avril, 2021|Categories: Droit social|Tags: , |

DAC7 approved: New reporting obligations for digital platforms (Loyens & Loeff)

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

2021-03-24T08:20:25+00:00 24 mars, 2021|Categories: Impôts directs|Tags: , , , |

Les dividendes français désormais plus avantageux que les dividendes belges ?(Loyens & Loeff)

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

Forward purchase en Forward funding: une différence qui fait toute la différence (Loyens & Loeff)

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

La nouvelle taxe sur les comptes-titres 2.0 a été adoptée (Loyens & Loeff)

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

2021-02-23T09:37:56+00:00 23 février, 2021|Categories: Impôts directs Droit financier|Tags: |

Belgian Court rules on abuse of Parent-Subsidiary Directive after the Danish cases (Loyens & Loeff)

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.

2021-02-02T13:38:20+00:00 2 février, 2021|Categories: Impôts directs|Tags: |

Last-minute Brexit deal extends free flow of personal data to UK with 6 months (Loyens & Loeff)

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

2021-01-04T12:32:05+00:00 4 janvier, 2021|Categories: Droit au respect de la vie privée|Tags: , , , |

Impact of the B2B law on real estate contracts (Loyens & Loeff)

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,

How will the B2B law affect general terms and conditions? (Loyens & Loeff)

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

2020-11-18T01:19:07+00:00 18 novembre, 2020|Categories: Droit commercial|Tags: , |

A regulator’s perspective: cloud outsourcing in the insurance sector (Loyens & Loeff)

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