EU Direct Tax Newsalert: EU Commission finds that Luxembourg did not grant State aid to McDonalds
On 19 September 2018, the European Commission (“EC”) issued a press release concerning its final decision in the State aid investigation into tax rulings granted by the Luxembourg tax authorities to a Luxembourg subsidiary of the McDonald’s group in relation to the treatment of a branch established in the United States of America (“US”). The
Double tax treaty Belgium – The Netherlands: Belgian Supreme Court counters subject to tax clause
On January 25, 2018 the Belgian Supreme Court rendered a decision with respect to the application of the Belgian-Dutch double tax treaty. In doing so, the Supreme Court has taken a rather uncommon approach as to the interpretation of the subject to tax clause. Based on article 17.1. of the Belgian-Dutch double tax treaty, the
Update – Dutch and Belgian tax authorities agree on taxation of Dutch pension schemes
In our newsflash of 16 February 2018 we referred to the notifications that have been sent by the Dutch tax authorities (since the end of 2017) to pensioners who are tax residents of Belgium and who receive EUR 25,000 or more per annum under a Dutch pension scheme. In these letters, the Dutch tax authorities
Dutch wage tax exemption withdrawals affecting Belgian residents’ Dutch pension schemes
Since end of last year, about 1,300 pensioners who receive benefits of EUR 25,000 or more per annum under a Dutch pension scheme and who are resident in Belgium have been notified by the Dutch tax authorities that the exemption these pensioners enjoyed as regards Dutch wage tax withholding over such benefits is withdrawn effective
Double Tax Treaty Belgium – the Netherlands: application of the 183-days rule
When a tax resident of Belgium is physically carrying out (a part of) his or her employment activities abroad, it should be determined if and to what extent the work state may levy income taxes. Based on article 15 of The Belgian-Dutch double tax treaty, employment income derived by a tax resident of Belgium will
New double tax treaty signed between Belgium and Japan
On 12 October 2016, the new Belgium-Japan Income Tax Treaty was signed in Tokyo during the Belgian economic mission. Once in force and effective, the new treaty will replace the old Belgium-Japan Income Tax Treaty (1968) as amended by the protocols signed in 1998 and 2010. The treaty will enter into force 30 days after
Double tax treaty between China and Belgium: entry into force
The new double tax treaty between China and Belgium has entered into force. It was concluded on 7 October 2009 and it entered into force retrospectively as of 29 December 2013. It replaces the double tax treaty of 18 April 1985. The new treaty applies to withholding taxes for income received as of 1 January
