News articles written by Lionel Wielemans

Belgium to abolish the cost-sharing VAT exemption for Financial Services

23 March 2021

Belgium will abolish the VAT exemption for cost-sharing associations (independent groups of persons) in the financial sector (banking – insurance). A draft law has been approved. This position follows the judgments of the CJEU cases DNB Banka (C-326/15) and Aviva (C-605/15) of 21 September 2017. The benefit of the exemption will be abolished as of

VAT group : VAT on services provided by head-office to fixed establishment / branch

17 March 2021

The CJEU confirmed the application of the reverse-Skandia principle: a branch is a separate VAT taxable person from its head-office when the head-office is a member of a VAT group in another EU Member State (CJEU, C-812/19, 11 March 2021). This approach was already applied in Belgium. However, some EU Member States were not recognizing

First administrative comments on VAT on rent published!

22 March 2019

The VAT administration published today the first commentary (Frequently Asked Questions) on the letting with VAT that came into force on 1 January 2019. For buildings that are under construction, already marketed and eligible for the optional VAT regime, it is essential to monitor the practical issues. The key points addressed in the FAQ’s are

Optional VAT rental – condition for VAT deduction

16 January 2019

In a communication published on 9 January 2019, the administration laid down certain conditions concerning the deduction of VAT which could not be deducted before the entry into force of the law. In practical terms, this is the VAT due on the costs of architects, studies, demolition, stabilisation and construction incurred before the entry into

Option to apply VAT on rent: adopted!

10 October 2018

The Belgian Parliament has approved last week the new law allowing to opt for VAT on professional rent. Two important dates: The new rules are applicable as from 1st January 2019 Option is possible if the construction of the building started as from 1st October The VAT administration will publish detailed comments, a.o. on the

Update: VAT and immovable rent – as from 1/1/19

17 August 2018

The final draft Law has been submitted to the Chamber of representatives on 31 July 2018. With entry into force foreseen for 1 January 2019, it is time for action. Check out our update (in Dutch and French) below.   Update: btw en onroerende verhuur – nieuw vanaf 1/1/19   Het wetsontwerp is op 31 juli

​​”New” Royal Decree nr. 57 – Important change!

22 November 2017

Today, in case of a service of transport of goods where a portion of the transport takes place outside the EU, ​said portion is outside scope of ​EU ​VAT​ in function of the distances covered​. In order to eliminate the difficulties arising from the calculation of ​that portion, the new RD 57 ​specifies that only