Fiscalité

Les processus standardisés de récupération de l’impôt à la source passent souvent à côté d’événements inhabituels, tels que les scissions. Le cas de Vivendi montre pourquoi les gestionnaires de fonds doivent examiner activement toutes les formes de retenues à la source transfrontalières.

Final clarity at last? Luxembourg ends long-running VAT saga on directors’ fees with new guidance and refund framework in Circular 781-2.

Luxembourg’s bold new tax incentives slash employment income taxation by 50 percent for newcomers as of this year. The new tax incentive aims to secure top global talent for its financial sector.

Révolutionnaire : c’est ainsi que les avocats fiscalistes qualifient la baisse des droits d’enregistrement et de succession approuvée mercredi soir par le Parlement de Wallonie. Ce décret creuse ainsi encore les écarts existant entre les régimes fiscaux flamand, bruxellois et wallon.

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.

Efama chief Tanguy van de Werve highlights the urgent need for tax harmonisation to overcome fragmentation and create a competitive, unified European market.

Luxembourg’s Finance Minister, Gilles Roth, has outlined plans to reform the country’s profit-sharing bonus regime and expat tax policies to enhance its attractiveness to international talent.

The proposed abolition of the current Non-Dom tax regime marks a significant shift in the UK’s fiscal framework. The new Labour UK government will be taking forward earlier plans to harmonise UK tax resident individuals’ taxation on the basis of their worldwide income and gains, albeit with some modifications.

Kamala Harris plans to significantly raise corporate taxes and control price increases for essential goods, but these proposals are not being well-received by investors and economists

Que se passerait-il si on appliquait le principe du pollueur - payeur aux émissions de CO2 de nos entreprises ? Le cabinet français Axylia a analysé 34 grandes entreprises belges cotées– et il semblerait que plus de la moitié de ces entreprises vivent au-dessus de leurs moyens.