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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 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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The Government announced the key elements of its 2017 tax reform. This Newsflash is limited to those measures which concern companies. We will return …
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The Luxembourg Government presented today a new set of tax measures to be implemented by 2017, known as the 2017 tax reform package. The new measures …
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The EU and Monaco have today initialled a new tax transparency agreement marking another major step forward in the fight against tax evasion. The agr…
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On September 30th 2015, the European Commission adopted its Securitisation initiative, consisting of a proposal for a Securitisation Regulation (the “…
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Since December 1st 2014, Luxembourg applies new procedural rules regarding the exchange of information on request under inter alia the double tax trea…
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La fameuse taxe Caïman (également dénommée taxe par transparence) prévoit en substance que les personnes physiques belges, fondateurs ou bénéficiaires…
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On December 14th 2015, the European Banking Authority (the “EBA”) published a reportwith recommendations, in response to the European Commission’s cal…
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