News

In a recent administrative instruction (Circular Letter Nr. 2025/C/9, dated February 3, 2025), the Belgian Tax Authorities have stipulated that, since the tax treaty between Belgium and Switzerland does not

2025 Coalition Agreement The new Belgian Government’s coalition agreement includes the introduction of a general capital gains tax on shares for private individuals—euphemistically referred to as a ‘Solidarity Contribution’. While

Booming Housing Market In 2024, the United Arab Emirates (UAE) experienced a significant surge in its real estate market, recording over 331,300 (!) transactions valued at approximately AED 893 billion

The newly formed ‘Arizona’ Government in Belgium has introduced a wide range of fiscal reforms officially aimed at creating a fairer tax system, fostering economic growth, and preventing tax avoidance.

An Offer You Cannot Refuse On a daily basis Belgians move abroad, primarily for economic reasons and career opportunities outside the country. While some of these moves are permanent, many

High-Risk Tax Jurisdictions Payments made by Belgian companies to beneficiaries in tax havens are subject to a special reporting requirement. This applies to payments made to countries that do not

Main Characteristics In continental law, an Anglo-American trust is traditionally described as a legal relationship in which a person (settlor) places assets under the control of another person (trustee), who

Introduction Starting January 1, 2026, Belgian VAT-liable entrepreneurs, both companies and individuals, will be required to issue invoices for B2B transactions electronically, in compliance with the new e-invoicing regulations. This

Introduction The Belgian Cayman Tax is a specific Belgian tax measure targeting income earned through certain foreign legal structures. These structures, such as trusts, foundations or similar entities, are often

Introduction A significant tax deduction is normally available to married or legally cohabiting taxpayers for dependent children living in their household. For example, the annual tax-free allowance is currently €10,570

The Federal Tax Administration in Belgium holds information about properties you own both in Belgium and abroad. However, not all this information is actively followed-up on and not all information

Tax Residency Challenges for UAE Residents in Belgium  Individuals residing in the UAE are normally not considered Resident for tax treaty purposes in the eyes of the Belgian Taxman. The

Current position In recent years, the Belgian Tax Authorities have been refining their stance on the taxation of cryptocurrency investments, aiming to offer clearer guidelines and increase legal certainty for

Effective October 1, 2024, the Brussels Capital Region will implement revised immigration rules. Below is an overview of these new regulations, providing clarity on the upcoming changes. Revised Salary Thresholds

Introduction Belgium and the Netherlands signed a new double tax treaty on June 21, 2023, with the treaty expected to take effect on January 1, 2025. The treaty introduces significant

Summary In a recent decision, the Belgian Ruling Office concludes that the pension capital built up in the US in a 401(k) account is taxable in Belgium at the time

Whitelisted On 20 February 2024, the EU published an update of its list of non-cooperative tax jurisdictions. Hong Kong has been removed from the EU’s tax cooperation watchlist, commonly referred