Publications

15 May 2023
The international fight against marine litter and the UN agencies against plastic is supported by Europe’s plastic Tax. Royal Decree in Belgium bans several single-use plastic products as from the 17January of this year.   Background
28 April 2023
Kaatje Bondewel
Belgian VAT e-invoicing & e-reporting: are you prepared?   1. “B2G” e-invoicing
20 March 2023
On December 13, 2022, the Council of the European Union and the European Parliament came to a provisional agreement on the final text of the Carbon Border Adjustment Mechanism ("CBAM") regulation.
13 March 2023
DIRECT SALE OF REAL ESTATE Resident individual Capital gains As a general rule, capital gains on real estate that is not used for a professional activity are in principle not subject to personal income tax. 
13 March 2023
DIRECT HOLDING OF REAL ESTATE This section discusses the most important tax implications of the direct holding of real estate. First, it discusses the impact on resident individuals and non-resident individuals. Thereafter, it discusses the impact...
13 March 2023
DIRECT PURCHASE OF REAL ESTATE This section discusses the most important tax implications of the direct purchase of the real estate. First, it discusses the impact for resident individuals and non-resident individuals. Thereafter, it discusses the...
13 March 2023
Preliminary remarks This guide was updated 31 December 2022 and cannot be considered as being an exhaustive and detailed list of applicable measures to Real Estate transactions.
9 March 2023
UBO REGISTER : PUBLIC ACCESS temporarily suspended
9 March 2023
Pillar 2 directive adopted by the eu council On December 2022, the EU member states have reached an agreement to implement the minimum taxation component also known as Pillar 2, in the European Union (“EU”).
8 March 2023
DAC 7 new reporting obligation transposed in belgian legislation

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