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Legal articles galore…

LexGO offers a wealth of information on legal topics. Each day we publish several articles written by legal and tax specialists from law firms, notaries offices, the legal departments from payroll agencies and tax consultants. It is the perfect way for lawyers at the Bar, in-house counsel, barristers, solicitors, notaries, bailiffs, paralegals and any other legal professional with an interest in Belgian and European law to keep informed of new legislative initiatives, case law, legal doctrine and all other legal developments on the Belgian legal scene!

Articles


Mr. Eric Fort
Mr. Alain Goebel
Mr. Thierry Lesage
Mr. Vincent Mahler

Finance Bill 2019: CIT reduction and optional extension of interest limitation rules on fiscal unity level
11/03/2019

On 5 March 2019 the Luxembourg government filed the new finance bill n° 7450 (“Finance Bill”) with the Luxembourg parliament

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EU State aid investigation opened into Huhtamäki’s tax treatment in Luxembourg

EU State aid investigation opened into Huhtamäki’s tax treatment in Luxembourg
11/03/2019

On 7 March 2019, the European Commission announced the opening of a formal State aid investigation into three tax rulings granted by the Luxembourg tax authorities to a Luxembourg entity of the Finnish Huhtamäki group.

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Mr. Daniel Riedel
Mr. Olivier Schank

Luxembourg presents budget law 2019
09/03/2019

On March 5th 2019, the Luxembourg Minister of Finance submitted to the Parliament the draft 2019 budget law (the "Budget"), which is expected to be approved by the end of April.

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Mr. David Giabbani

Licenciement avec effet immédiat abusif – réparation des différents préjudices – modalités de calculs
08/03/2019

L’employeur ne conteste pas que la salariée, qui avait une ancienneté de sept ans, a droit a droit à une indemnité compensatoire de préavis correspondant à quatre mois de salaire.

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Register of beneficial owners: New Grand Ducal Regulation

Register of beneficial owners: New Grand Ducal Regulation
08/03/2019

The 4th EU AML Directive1, as amended by the 5th EU AML Directive2, requires each Member State of the EU inter alia to establish registers of beneficial owners (“RBO”) in respect of corporate and other legal entities incorporated within its territory.

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Luxembourg update: proposed interest deduction limitation at fiscal unity level and reduction of corporate income tax rate

Luxembourg update: proposed interest deduction limitation at fiscal unity level and reduction of corporate income tax rate
06/03/2019

On 5 March 2019, the government filed its 2019 budget bill of law. The proposed tax measures include a reduction of the corporate income tax rate and amendments to the fiscal unity regime.

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Mrs. Samantha Schmitz
Mr. Olivier R. Hoor


06/03/2019

The law of 21 December 2018 implements the EU Anti-Tax Avoidance Directive (“ATAD”), the aim of ATAD being to implement the BEPS (Base Erosion and Profit Shifting) recommendations made by the OECD and the G20 in October 2015 at EU level.

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VAT Circular on transactions between related parties

VAT Circular on transactions between related parties
06/03/2019

On 19 January 2019, the Luxembourg VAT authorities published Circular 790(“Circular”) to clarify Article 28 paragraph 3 of the Law of 12 February 1979 (“VAT Law”) on transfer pricing.

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Mrs. Anne Morel

Consequences of Brexit in the sphere of international data transfers
05/03/2019

The National Commission for Data Protection (“Commission nationale pour la protection des données”, or “CNPD”) recently published a report on the consequences of Brexit in the sphere of international data transfers. 

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Mr. Olivier R. Hoor

CJEU decides in Danish cases relating to beneficial ownership
04/03/2019

On 26 February 2019, the Court of Justice of the European Union (“CJEU”) issued its decisions in six cases which deal with the interpretation of the Parent-Subsidiary Directive (“PSD”) and the Interest & Royalties Directive (“IRD”, together the “Directives”).

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