Belgian withholding taxes on French dividends will drop significantly
After a long juridical battle, the Belgian Ministry of Finance will accept the ruling of the Belgian Supreme Court/Court of Cassation which allows private individuals investing in French stocks on the stock market, to subtract a part of the French withholding taxes from the Belgian withholding taxes which are due on dividends received from those
PwC’s Tax Bites podcast: Tax in 2021 – what to expect?
2020 was in many ways a challenging year, with several developments materialising in the tax domain. What will 2021 bring us in the area of taxation? Listen to our first Tax Bites podcast of the year to find out. In this episode, Pieter Deré is joined by Ellen Cortvriend, Gilles Franssens and Jean-Philippe Van West to take a closer look at the
Brexit does not only impact fishing territories but also M&A transactions
During the holidays and after lengthy negotiations, the EU and the UK agreed on a Brexit – deal. As foreseen, on 1 January 2021, the transition period during which the UK was still considered a Member State of the EU and European Economic Area (EEA) has ended. Among a variety of topics, this is
New legislation impacting 30% EBITDA rule
In order to address criticism of the European Commission on inter alia the Belgian implementation of the “EBITDA interest limitation rule”, the Belgian legislator has published new legislation to address those. This might impact the financing of real estate, entities that perform factoring activities or entities active in “long-term public infrastructure projects”. The scope of
Update COVID-19 and cross-border employment: agreement with Germany extended
In our newsflash of 31 August 2020 we announced the extension of the mutual agreement between Belgium and Germany, which includes a “force majeure tolerance” for cross-border workers in relation to COVID-19 (travel) restrictions. Although the first vaccines have been distributed, the COVID-19 pandemic still has a huge impact on our lives. It is anticipated
The OECD publishes its guidance on the transfer pricing implications of the COVID-19 pandemic
During the outbreak and spreading of the COVID-19 pandemic, many businesses faced or are facing significant cash flow constraints, disruption to their supply chains, or even forced (temporary) closing for business. The long-awaited OECD guidance on the transfer pricing implications of the COVID-19 pandemic was finally published on 18 December 2020. A plea for practical
Update COVID-19 and cross-border employment: agreement with Luxembourg extended
In our newsflash of 28 August 2020 we announced the extension of the mutual agreement between Belgium and Luxembourg, which includes a “force majeure tolerance” for cross-border workers in relation to COVID-19 (travel) restrictions.
Update COVID-19 and cross-border employment: agreement with the Netherlands extended
In our newsflash of 28 August 2020 we announced the extension of the mutual agreement between Belgium and the Netherlands, which includes a “force majeure tolerance” for cross-border workers in relation to COVID-19 (travel) restrictions. The number of officially registered COVID-19 infections in Europe is still significant. Home working has become the new normal and
