Dirk Coveliers: partial annulment of Cayman tax 3.0 creates opportunities for Luxembourg structures
The Belgian Constitutional Court has partially annulled the most recent reform of the Cayman tax, also known as the look-through tax. This creates opportunities for Belgian individuals who invest through the Luxembourg structures Sicav-SIF and Soparfi.
Dirk Coveliers: New rules for the Belgian securities account tax take effect
The Belgian Program Act of July 18, 2025 introduces several changes to the annual tax on securities accounts (JTER), also known as the securities tax. The law now provides for new anti-abuse rules and a reporting obligation for certain transactions.
LLJ: Belgian investors can finally reclaim French dividend taxes
A new spring brings new developments regarding the reclaiming of the flat-rate foreign tax credit (FBB) on French dividends.
Dirk Coveliers: EU ruling on Dutch withholding tax creates opportunities for insurers
The European Court of Justice has ruled against the Netherlands for its discriminatory treatment of foreign insurers compared to domestic ones in the taxation of dividends.
UCI tax: Ghent court provides relief for Luxembourg funds
The Belgian UCI tax on Luxembourg funds remains a longstanding point of contention between the two countries. However, a recent ruling by the Ghent Court of Appeal has delivered significant legal and tax advantages for Luxembourg Sicavs.
Belgian Cayman on the prowl in Luxembourg
In a recent fiscal flourish, Belgian finance minister Vincent Van Peteghem’s tax reform, originally slated for summer passage, gave way to an intriguing end-of-year development: the amendment of the ‘Cayman tax’, approved just before Christmas in the Belgian parliament.
Luxembourg Sicavs eligible for Belgian tax treaty
What for decades proved a disadvantage for the Luxembourg fund industry is now quietly becoming an advantage: Luxembourg investment companies can invoke the double taxation treaty with Belgium.