The Court of first instance of Brussels ruled on 21 April 2023 that interest payments made by a Belgian company to a low-taxed Swiss company could not ...
The draft legal texts transposing the 15% minimum tax into Belgian law are ready (implementation of the EU Directive 2022/2523 of 14 December 2022).
...
For the first time, a Belgian court has ruled on the question whether an outbound transfer of seat of a Belgian company could trigger a dividend (with ...
A lot of Belgian residents (HNWI, Belgian group of companies,...) use a Luxembourg holding (the so-called SOPARFI) as part of their tax planning.
I ...
In a decision dated 31 March 2022, the Luxembourg Administrative Court of Appeal denied the application of the Luxembourg participation exemption regi ...
In the last issue of Agefi, I comment a recent judgment dated 23 September 2022 in which the Luxembourg administrative tribunal requalified an interes ...
