News articles written by Christoph Zenner

Have you considered the VAT impact when dealing with Transactions?

9 December 2015

In today’s tax world, considering VAT in a timely manner is key to limiting the negative impact it can have on your transaction budget. VAT on transactions can lead to either VAT savings or a VAT burden depending on various factors. Recent developments in EUCJ case law that allows VAT deduction for active management holding

VAT on directors’ fees: application as from 1 April instead of 1 January 2016

20 November 2015

The Belgian VAT authorities have decided to abolish the tolerance for companies acting as directors to carry out their services without charging VAT. In practice this means that a company will not be able to charge directors’ fees without charging VAT. It has now been announced that the tolerance will be abolished as from 1

Belgian Court of Appeal: substance is also key for VAT

29 September 2015

In the case at hand, the Belgian Court of Appeal ruled that a Luxembourg transportation company had an establishment in Belgium for VAT purposes as the company was mostly operating from Belgium and had limited substance in Luxembourg. Consequently, the Luxembourg company had to apply Belgian VAT on its operations. This judgment is in line

Skandia case: upcoming law formally confirms position of Belgian VAT authorities

26 June 2015

Belgium has taken steps to respond to the outcome of the Skandia America Corp court case (C-7/13 of 17 September 2014). Indeed, the Belgian cabinet council has recently approved a draft proposal of law of the Belgian Minister of Finance (Johan Van Overtveldt), whereby all international transactions between a head office and a branch are subject