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Latest news & developments

16 February 2024

Net Zero Industrial Act and the Strategic Technologies for Europe Platform: Forging a Synergy for the European Industry of the Future

During last week’s trilogue negotiations, the EU Commission, the EU Parliament, and the EU Council reached a provisional agreement on the Net Zero Industrial Act (NZIA). This Regulation will form the backbone of the EU’s strategy to boost domestic green tech production, known as the Green Deal Industrial Plan. This initiative responds to the global

13 February 2024

Wage withholding tax exemption – Constitutional court has introduced a strict interpretation of the application requirements for the wage withholding tax exemption for shift work

Executive Summary In a request for preliminary ruling, the Belgian Constitutional Court was asked to rule on the discriminatory character (or not) of one of the conditions to apply the withholding tax exemption for night and shift work. Said condition requires that the shifts perform the same work in terms of content and magnitude of

7 February 2024

Harmonising Carbon Pricing in the CBAM Era: EU-Switzerland ETS Linkage

Recent developments in the Agreement between the EU and Switzerland on linking their Emission Trading Systems reflect an ongoing commitment inside the European Union to aligning carbon pricing strategies across borders, that is now expected to accelerate following the adoption and implementation of the Carbon Border Adjustment Mechanism (CBAM). The EU Carbon Pricing Strategy The

6 February 2024

New ways to carving-out and integrating your business in Belgium not always tax neutral

 In 2023, new ways of performing carve-out and integrating your business became possible from a legal perspective. Meanwhile the tax law has also been adapted to enable you to perform these new ways of reorganising your group structure tax-free. Nevertheless, still some problems remain and sufficient attention should be paid to the tax consequences of

30 January 2024

CBAM Registry’s Technical Issues: EU Addresses Concerns in Last-Minute Press Release

The European Commission has taken action regarding the technical issues affecting the submission of data for the EU Carbon Border Adjustment Mechanism (CBAM) and the Import Control System 2 (ICS2). These problems have arisen from a technical fault impacting several EU customs systems, including the CBAM Transitional Registry. In response, systems updates have been made