Catch-all clause: new practice note
Article 228, §3 BITC has been amended by the Act of 18 December 2016. The amendments brought retroactively enter into force on 1 July 2016. These changes are commented in the practice note of 30 June 2017. In a previous newsflash, we summarised the main changes brought by the recent legislative change. The practice note
Commonly named “catch-all” clause – Amendments enacted
The commonly named “catch-all” clause (article 228, §3 BITC) has been recently amended. One of the main points requiring special attention is the addition of a new condition of application, namely the requirement of any direct or indirect link of interdependence. Below, we provide some background as regards the previous version of the “catch-all” clause
Draft bill – various tax and financial measures – Update
As indicated in our headline of 23 July 2012, the federal government of Belgium approved a draft bill laying down various tax and financial provisions. These proposed measures include various elements that may impact the taxation of non-resident taxpayers in Belgium. Individuals who are not a resident of Belgium (for income tax purposes) are only
