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This month brought the following interesting data protection developments: Update home market: The Netherlands, Belgium, Luxembourg, Switzerland GDPR and Brexit: Status update 1. Update home market  Please find a brief summary of the relevant developments in three of our home markets these being The Netherlands, Belgium and Luxembourg. 1.1. Netherlands   Referendum regarding trawling law allowing spy agencies to carry out mass tapping of Internet traffic In the Netherlands, a consultative referendum took place on Wednesday March 21 2018 with regard to the intelligence and security…...

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On 21 March 2018 the ECJ ruled that EU Member States cannot deny a recovery of VAT that was charged to and paid by a taxable person several years after goods were supplied on the grounds that the national limitation period to exercise the right to recover VAT began to run from the date of the supply and expired before the request for VAT recovery was made, if it was objectively impossible for the taxable person to exercise its right…...

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In deze tijden van onzekerheden in de economie en van veranderingen in de wetgeving, is blootstelling aan risico’s onvermijdelijk. Het is de manier waarop u risico’s beheert, die maakt of uw bedrijf succesvol is of niet. Een proactieve en dynamische aanpak van risico’s is dus nodig. Loyens & Loeff ondersteunt u en uw onderneming in deze uitdaging. Aan de hand van 10 nieuwe concrete cases, proberen we u bij te staan met het herkennen, vermijden of beperken van die risico’s.…...

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While the Belgian government last minute abandoned this optional VAT system for immovable letting in the framework of last year’s budget discussions, it took the idea back on board and reached an agreement this weekend on the possibility to apply VAT on immovable letting. We are still awaiting for definitive guidelines / texts, the main principles of the regime that will likely become applicable as of 1 October 2018 are the following: The optional VAT system will be applicable on…...

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An essential legal and tax programme for the food sector In 10 monthly classes you will receive in-depth and up-to-date knowledge of EU, Belgian, Dutch and Luxembourg food law as well as other legal and tax matters that impact the food sector. Each class will last half a day and will focus on the theoretical framework and its practical application. The programme is prepared and presented by members of the Loyens & Loeff Food & Beverages team as well as…...

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To read this publication in English, please click here. La loi du 25 décembre 2017 portant réforme de l’impôt des sociétés a profondément modifié le paysage fiscal belge. Le régime fiscal des plus-values sur actions a notamment connu d’importantes modifications. En raison de leur profil d’investissement (valeurs mobilières, dont notamment des titres cotés), les sociétés patrimoniales sont particulièrement impactées par cette réforme. Nous abordons brièvement ci-dessous les trois principales mesures les concernant. 1                 Réduction du taux de l’impôt des sociétés…...

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Pour une version en français de cette publication, cliquez ici. The Corporate Income Tax Reform Act of 25 December 2017 has introduced major changes to the Belgian tax landscape. The tax regime of capital gains on shares has for example experienced significant amendments. Given their investment profile (securities including listed securities), private investment companies are particularly impacted by this reform. We will briefly discuss below the main measures relating thereto. 1                 Reduction of corporate income tax rate to 25% The…...

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Cette publication n'est disponible qu'en néerlandais....

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Cette publication n'est disponible qu'en néerlandais....

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In onze nieuwsbrief van 1 maart 2018 werd melding gemaakt van de hoofdlijnen van het akkoord van de Vlaamse Regering van 23 februari 2018 inzake de hervorming van de Vlaamse erfbelasting. Met de hervorming beoogt de Vlaamse Regering om de erfbelasting in lijn te brengen met het nieuwe erfrecht dat per 1 september 2018 in werking zal treden. Inmiddels zijn er uitgewerkte ontwerpteksten beschikbaar. Hieronder lichten wij de voornaamste punten (die nog niet aan bod kwamen in de vorige nieuwsbrief)…...