On 28 October 2024, the EU Commission put forward a directive proposal (the…
On 5 November 2024, the Council adopted new measures aimed at modernising t…
Explication des nouvelles lois, régime et bilan d’application des dispositions légales, état de la jurisprudence : nous livrons des articles de droit ciblés et pratiques sur toute l’actualité juridique.
Ces articles s'adressent à tous les professionnels du droit qui recherchent des informations juridiques pertinentes sur une disposition précise ou souhaitent simplement se tenir au courant de l’actualité législative et juridique.
On 26 July 2016, bill of law N° 7020 on the implementation of the 2017 tax reform package was filed by the Luxembourg Government with the Parliament (…
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Le “paquet fiscal” que vient de dévoiler le gouvernement comprend d’abord la création d’une nouvelle infraction fiscale : la fraude fiscale aggravée.
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Most of the rules relating to the new European market abuse regime, consisting of two main sets of rules namely Regulation (EU) No. 596/2014 of 1…
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Recently a set of BEPS related draft legislation/guidance has been published: (i) on 21 June 2016, the Council of the European Union (“EU”) agreed on …
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The United Kingdom voted by referendum to leave the European Union. The turmoil resulting from this historical news will most likely lead to uncertain…
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The Brexit has implications for organisations active in the Benelux. To give a quick overview of these implications, we have formulated FAQ's for vari…
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On 22 June 2016, a bill of law (the Law) aiming to combat double non-taxation situations under the Luxembourg - US Treaty for the Avoidance of Do…
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On March 22nd 2016, the draft law transposing EU directive 2015/2375/EU of October 6th2015 (the “Directive”) which introduces an automatic exchange of…
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On February 29th 2016, the Luxembourg government released a set of preliminary proposals that forms part of the envisaged 2017 tax reform.
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On March 7th 2016, the Luxembourg Tax Authorities published a new circular regarding the taxation of capital gains stemming from the disposal of real …
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Un résident belge était engagé dans les liens d’un contrat de travail à durée indéterminée auprès d’une société luxembourgeoise, comme gestionnaire de…
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On January 28th 2016, the European Commission unveiled new anti-tax avoidance measures, the most notable of which being a draft Anti-Tax Avoidance Dir…
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Depuis 2013, les particuliers belges sont tenus de déclarer la détention de « constructions juridiques », telles que des sociétés établies dans des pa…
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The Luxembourg VAT Authorities recently confirmed to the Luxembourg Association of Company Directors that independent director’s fees are subject to V…
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On 29 February 2016, the Luxembourg government set out the principles of fiscal reform that should be effective from 1 January 2017. Please note that …
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On 28 January 2016, the European Commission introduced an “Anti-Tax Avoidance Package” including two legislative proposals, addressing certain anti-ba…
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Avec quelques mois de retard, le Gouvernement belge est sur le point de finaliser la nouvelle procédure de régularisation fiscale (et sociale) – …
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The Luxembourg IP regime, which provides for an 80% exemption on income of certain intellectual property (“IP”) rights, is repealed as from 1 July 201…
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On December 18th 2015, the Luxembourg Parliament voted Draft Law n°6891 and the 2016 Draft Budget Law.
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The Luxembourg government on 29 February presented the principles of the next tax reform which is expected to take effect as from 1 January 2017. The …
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