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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