Searching Content indexed under Tax by NautaDutilh ordered by Published Date Descending.
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Luxembourg Tax Regime For IP Income Also Applies To Revenues From Unregistered Designs
The Grand-Duchy of Luxembourg has adopted an article 50bis in the Income Tax Act 1967 at the end of 2007.
24 Mar 2014
Securitisation Update
The securitisation risk retention provisions of Article 122a of the CRD II were replaced by the Capital Requirements Regulation as per 1 January 2014.
19 Mar 2014
Tax On Savings Income Revisited
In a country where 15% of all income earned by families in 2013 was transferred to savings accounts, the tax rules applicable to such income is a hot topic.
17 Mar 2014
Editorial 11 Mar 2014
With the arrival of spring and the federal, regional and European elections of 25 May 2014 fast approaching, we have noticed increased legislative activity.
17 Mar 2014
Certain Termination Indemnities Subject To Belgian Social Security Contributions
A new royal decree was published today in the Belgian State Gazette1, providing that several termination indemnities will be subject to social security contributions as from 1 October 2013.
1 Oct 2013
Claim Back Belgian Withholding Tax On Outbound Dividends: Act Now!
With the Belgian tax administration publishing a Circular Letter following the decision of the European Court of Justice in Tate & Lyle Investments , the framework is set for qualifying foreign companies to claim back Belgian withholding tax paid on outbound dividends.
20 Sep 2013
The Belgian Fairness Tax - To Obey Or Not To Obey?
The fairness tax is a separate assessment aiming at taxing distributed profits that were not effectively subject to the normal Belgian corporate tax regime due to the notional interest deduction regime and/or the carried forward tax losses deduction.
20 Sep 2013
Bring Your Own Device: A Tax And Social Security Quagmire?
On 17 October 2013, NautaDutilh's Tax and Employment teams will organise a client seminar on, amongst other topics, the tax and social security consequences of BYOD plans.
27 Jun 2013
Turning Back The Clock: A Renewed Attempt At Capital Income Taxation Reform
Certain fundamentals of the Belgian tax system have been reinstated, the withholding tax on capital income once again constitutes a full discharge from tax liability for natural persons and no register will be created for capital income.
26 Mar 2013
The Tax Deductibility Of European Fines For Cartel Violations: On Borrowed Time
On 20 December 2012, the Belgian Constitutional Court rendered an important judgment relating to the tax treatment of fines imposed by the European Commission for cartel violations, which will certainly have significant consequences for large companies.
26 Mar 2013
Dutch Tax Plan 2013: What You Should Know About It
The Dutch Tax Plan 2013 and accompanying legislation contain a myriad of minor changes and amendments to Dutch tax legislation, but also two major changes to the Dutch Corporate Income Tax Act 1969.
26 Feb 2013
Tax On the Conversion Of Bearer Shares: Guidance From The Belgian Dmat Task Force
Pursuant to the Act of 14 December 2005, all bearer shares, for both listed and unlisted companies, must be recorded in the issuer's shareholders' register or deposited in a securities account with a financial institution by 31 December 2013.
28 Jan 2013
Possibility To Claim Back Belgian Withholding Tax On Outbound Dividends: The Saga Continues
In a previous issue of this newsletter, we discussed a decision of the European Court of Justice ("ECJ"), ruling that the Belgian withholding tax rules on dividends paid by Belgian companies to non-resident corporate shareholders were incompatible with the free movement of capital.
9 Jan 2013
Forthcoming Thin Cap Rules To Be Amended
For nearly 30 years, Belgium has been well known for its attractive tax rules for group finance companies, international headquarters and cash-pooling companies.
27 Jun 2012
The Impact Of Recent Changes To Belgian Tax Law On Public - Private Partnerships
Eager to cut the budget deficit, the Di Rupo government has proposed several new tax measures, including new restrictions on the notional interest deduction (NID) and more stringent thin capitalization rules.
9 May 2012
New Tax Measures In 2012: What To Expect
After lengthy negotiations to form a government, a political compromise was finally reached.
European Union
23 Mar 2012
Doing Business In Or Via The Netherlands: Changes To Dutch Tax Law As Of January 1, 2012
On 20 December 2011, the Dutch Senate has adopted the Tax Bill 2012.
1 Feb 2012
Tax Debts Of A Shell Company In Belgium: Potential Liability Of Tax Advisors And Shareholders
In previous issues of this newsletter, we focused on the role of the banking and financial sector in the financial crisis.
1 Feb 2012
Dutch Tax Package 2012
On 20 December 2011, the Dutch Senate adopted the Tax Bill 2012. The maximum corporate income tax rate remains 25% and the participation exemption regime remains unchanged.
4 Jan 2012
Notional Interest Deduction: Recent Developments
Lauded by some yet criticized by others since its introduction, it comes as no surprise that the notional interest deduction (NID) is one of the first tax breaks to be curtailed at a time when governments are being urged to put their fiscal houses in order.
European Union
22 Dec 2011
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