Luxembourg : ATAD 2 – 19 December 2019

The Luxembourg parliament approved the bill n°7466 transposing ATAD2 Directive EU 2017/952 into Luxembourg Tax Law by amending the Articles 168 ter of the Luxembourg Income tax Law and introducing a new article 168 quarter. The bill will enter into force on the 1st January 2020 except for rules relative to reverse hybrid mismatches which will be applicable only as from 1st January 2022.”   Article [...]

By | 2020-02-07T15:36:12+01:00 February 7th, 2020|ATAD 2, Bernard Felten, Luxembourg|
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Belgium-France Tax Treaty : Tax credit for French Dividends

According to the Belgium-French Tax Treaty, France is allowed to tax at the source the dividends paid by French companies but the rate of the tax is limited to 15 % when the dividend is paid to individuals. On its side, Belgium being the State of the beneficiary’s resident is allowed to tax the dividend according to its own tax rate (30 % for the time [...]

By | 2020-02-07T15:22:59+01:00 February 7th, 2020|Andre Bailleux, Belgium|
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