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Latest news & developments

12 May 2022

Changes to the Belgian expat tax regime – Circular 2022/C/47

In the continuation of our series of newsflashes (last published on 10 March 2022 and 31 March 2022) in view of the new expatriate tax regime which came into effect on 1st January 2022, we would like to inform you that the tax authorities have issued their comments and views on this new regime in

12 May 2022

Tax Bites podcast: EU commission proposal to tackle the debt-equity bias in taxation (DEBRA)

In this week’s podcast, our speakers discuss the content of the proposal and assess which businesses will be impacted. They’ll explain the allowance on equity and interest limitation, linking this to other pending EU proposals. About the speakers: David Ledure, PwC Belgium Partner and leader of the global PwC Financial Transactions network Jean-Philippe Van West,

20 April 2022

W&I insurance in M&A transactions

In recent years we have seen an increase in W&I insurance and it is expected that this trend will continue. This does not come as a surprise as W&I insurance can help establishing deal certainty and peace of mind post-closing. We frequently receive questions on what W&I insurance is and how it works in practice.

13 April 2022

Mergers and (partial) demergers in case of negative net equity

Mergers and (partial) demergers in case of negative net equity   Although nothing in Belgian company law or tax legislation explicitly indicates that companies with a negative net equity are not allowed to participate in a merger (or demerger or partial demerger), legal doctrine is divided as to whether such a transaction is possible if

11 April 2022

New provisions grant judicial police powers to Belgian tax inspectors to combat fraud

The law of 17 March 2022 regarding various fiscal provisions to combat fraud has recently been published and adopted. It includes new tax provisions that remove the existing legal obstacles for officials of the Belgian tax administration to participate in judicial investigations. This law provides for a new legal framework that allows designated tax authority officials to

8 April 2022

VAT fixed establishment – Positive decision of the ECJ in the “Berlin Chemie” case

The issue with parent-subsidiary VAT fixed establishment The concept of VAT fixed establishment has recently been the source of litigation in several Member States. In those cases, tax authorities argue that a subsidiary is the VAT fixed establishment of its parent company.   In Belgium, we have seen this growing trend whereby the Belgian VAT authorities