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Hogan Lovells | USA | 20 Oct 2020

Final regulations U.S. withholding tax on transfers of partnership interests

Since 2018, the buyers, sellers, and partnerships engaging in secondary and other transactions involving partnership interest transfers have been…

Loyens & Loeff | Germany, Switzerland | 15 Oct 2020

FOB & PW Update - Cross-border employment

Individual with German citizenship And residence in Germany • Center of social life in Germany (family, friends, hobbies, bank Accounts etc.) •…

Loyens & Loeff | Netherlands | 29 Sep 2020

Netherlands: consultation additional withholding tax on dividends to low-taxed jurisdictions

The Dutch government has published, for consultation, a draft legislative proposal to introduce an additional withholding tax on dividends to…

Loyens & Loeff | Belgium, Global, Hong Kong, etc. | 22 Sep 2020

Holding Regimes in a New Era - 2020 edition

Belgium is a relatively small country in the heart of Europe, with An open, international and competitive economy. According to The 2019 KOF…

Loyens & Loeff | Global, Netherlands | 18 Sep 2020

Opposition member submits to Dutch parliament an amendment to his proposed “exit tax” for Dutch dividend withholding tax

In response to a lot of criticism (including from EU tax experts) on the initiative legislative proposal introducing an exit tax for Dutch dividend…

Loyens & Loeff | Netherlands | 15 Sep 2020

Dutch Budget Day: main changes for corporate taxpayers

On 15 September 2020 (Prinsjesdag), the Dutch Ministry of Finance submitted the 2021 Dutch Budget to parliament. The Budget is impacted by the corona…

Thompson Hine LLP | USA | 8 Sep 2020

Treasury Issues Guidance on Potential Payroll Tax Deferral

During negotiations earlier this year between the White House and Congress over a potential third round of COVID-19 relief legislation, the idea of a…

Loyens & Loeff | Belgium, European Union | 1 Sep 2020

The Belgian Corporate Income Tax reform 2018-2020

Belgium enacted a major corporate income tax reform at the end of 2017. However, the Corporate income Tax Reform Act was rushed through Parliament and…

Loyens & Loeff | Belgium | 27 Jul 2020

Dispense partielle de versement du précompte professionnel (mesure COVID-19) pas encore applicable

Suite au projet de Loi du 25 juin 2020, le nouveau régime de dispense (partielle) de versement (au Trésor belge) du précompte professionnel retenu a…

Loyens & Loeff | Belgium | 15 Jul 2020

Belastingheffing over buitenlandse dividenden: nieuwe circulaire trekt onwettige instructie in

De interne instructie 2019/I/45 van 26 September 2019 over de belasting van buitenlandse dividenden heeft veel stof doen opwaaien. Deze instructie…
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