Ishares Europe ETF, a US-resident regulated investment company, received dividends from Spanish companies between 2007 and 2010, subject to a 15% withholding tax under the Spain–US tax treaty, while comparable...
On 4 September 2026, the Belgian Supreme Court ruled on a cassation appeal brought by the Belgian State against a judgment of the Brussels Court of Appeal concerning the Belgian...
The Luxembourg government has introduced Bill 8815, which aims to make electronic invoicing compulsory for domestic business-to-business (B2B) transactions. The proposed legislation would broaden the scope of the electronic invoicing...
Luxembourg’s Chamber of Deputies adopted a long-awaited reform modernising the tax treatment of carried interest, representing a significant step forward for the Luxembourg financial centre. The law introduces the concept...
On 17 December 2025, the Chamber of Deputies adopted the 2026 State Budget at first reading following parliamentary debates. The Budget outlines the Government’s main fiscal, economic and climate policy...
A new framework for the automatic exchange of already available information on real estate (AMAC RBI) has been presented to the Finance Ministers and Central Bank Governors of the G20....
An important procedural development has taken place in Belgium in a case concerning the application of the U.S. tax regime (FATCA), which requires Belgian financial institutions to identify certain clients...
A recent decision of the Paris Administrative Court, issued on 19 November 2025, sheds light on how cross-border corporate structures between France and Luxembourg are assessed for tax purposes.The case...
The Tax Administration for Direct Taxes (ACD) has issued Circular L.I.R. No. 168quarter/2. The Circular clarifies the scope of article 168quater/2 of the Income Tax Law (L.I.R), in particular focusing...
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Treatment in progress
