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On 12 June 2017, the Belgian VAT authorities published circular letter n° 2017/C/36 which provides guidance on the application of the VAT exemption for insurance and reinsurance transactions as described in article 44, §3, 4° of the Belgian VAT Code. As of 1 January 2018, the VAT exemption for insurance transactions will no longer be applicable to claims settlement services provided by a third party in the name and on behalf of an insurance company if that third party did…...

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

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Congratulations to Christian Chéruy on being recognized by Best Lawyers™ as the 2018 Tax Law “Lawyer of the Year” in Brussels. This represents an outstanding achievement as only a single lawyer in each practice area in each community is honoured as “Lawyer of the Year”. We are also particularly happy to inform you that 10 partners from Loyens & Loeff were included in the 8th Edition of The Best Lawyers™ in Belgium. Best Lawyers is a peer-review publication in the…...

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Koen Panis was a speaker on the study day of the University Leuven regarding the introduction of the new act on movable security. Interesting speakers and good crowd! The written contribution by Koen Panis and Robbert Jacobs on the interaction between the Financial Collateral Act and the new regime on pledges can be found in the book published in relation to the study day....

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Als ondernemer binnen een KMO staat u elke dag voor de meest uiteenlopende kansen en uitdagingen: optimalisatie arbeidsverloning, complexe contractbepalingen, veranderende vennootschapsbelasting, mogelijke overnames… De dagelijkse realiteit van de bedrijfsvoering zit vol vragen waar u niet altijd een antwoord op weet. Loyens & Loeff ondersteunt u en uw onderneming op fiscaal en juridisch vlak, met een geïntegreerde aanpak; alles onder één dak. Om u wegwijs te maken, hebben wij een handige gids samengesteld met tips voor u en uw onderneming.…...

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Comme beaucoup d’autres employeurs, mettez vos travailleurs sur la route d’un moyen de transport plus sain, plus rapide et plus pratique. Donnez au vélo (électrique) une place proéminente au sein de votre entreprise ! Afin de stimuler l’usage du vélo, l’employeur a prévu un tas d’incitants (para)fiscaux. Ci-dessous, vous trouverez un aperçu du traitement fiscal et parafiscal des vélos électriques. Tout d’abord, il faut savoir que les incitants fiscaux applicables aux vélos ordinaires, le sont aussi aux vélos électriques. Ces mesures…...

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The European Commission’s Regulatory Committee on Medical Devices has adopted a Commission Decision on the qualification of cranberry products. According to the Decision, cranberry products do not fall within the definition of medical devices set out in the Medical Devices Directive.   The European Commission’s Regulatory Committee on Medical Devices has adopted a Commission Implementing Decision on the qualification of cranberry products. The Decision states that products “whose principal intended action, depending on proanthocyanidins present in cranberry (Vaccinium Macrocarpon) extract, is…...

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On 29 May 2017 the Belgian VAT authorities published circular letter n° 2017/C/32 to clarify the VAT treatment of: business gifts; samples; promotional items; occasional gifts for staff or their children; goods that are donated by a taxable person to victims of a disaster; and food surpluses that are donated by a taxable person to food banks (merely a reference to existing administrative rules). The circular letter provides a definition of these concepts, addresses the right to recover the input…...

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In a recently delivered judgment in Case C-339/15, the Court of Justice of the European Union found that the Belgian legislation prohibiting in strict and absolute terms any advertising with regard to the provision of oral and dental care services is incompatible with the EU law. The case concerned a Belgian general dental practitioner accused of having, during the period from 2003 to 2014, advertised the dental services he provided in a way contravening the national rules prohibiting all advertising…...

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