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Belgian Guidance Notes on CRS

15 March 2017

On 14 March 2017, the Federal Public Department of Finance has released the Belgian Guidance Notes on the Common Reporting Standard (CRS) which contain valuable clarifications on the practical application of the CRS and of the Directive on Administrative Cooperation (DAC). This document can be consulted here. Additional information about the implementation of the CRS

CJEU rules on subject-to-tax requirement of Parent-Subsidiary Directive

13 March 2017

On 8 March 2017, the Court of Justice of the European Union (“CJEU”) rendered its Judgment in Wereldhave Belgium and Others concerning the interpretation of the subject-to-tax requirement of the Parent-Subsidiary Directive (“PSD”) (C-448/15). The CJEU’s interpretation of the PSD’s subject-to-tax requirement is more severe than a mere formal subjective tax liability. However, the precise

New wave of tax audits on wage withholding tax incentives

7 March 2017

The Belgian tax authorities announced a new wave of tax audits with respect to the application of the Belgian wage withholding tax incentives (more in particular the incentives with respect to research and development, night and shift labour, overtime, etc.).   Experience based on previous audits A few years ago, a similar wave of audits