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Belgian Constitutional Court annuls annual tax on securities accounts

In its decision of 17 October 2019, the Belgian Constitutional Court annuls the annual tax on securities accounts, with effect as of 1 October 2019. This implies that the tax can no longer be levied for future periods. However, taking into account the potential budgetary and administrative implications, the Court also decided that for the taxable periods that have elapsed till 30 September 2019, the tax remains due (case n° 138/2019).

Digital Economy Tax Tracker

As digitalization disrupts the way businesses operate and rapidly changes the tax landscape, new tax requirements (both indirect and direct) seek to ensure that tax is collected at the point of consumption.

OECD consultation on a “unified approach” to taxing the digital economy

Following a meeting on October 1, 2019 of the OECD Task Force on the Digital Economy (TFDE), the OECD Secretariat published a public consultation document on October 9, 2019 that sets out a proposal for a unified approach to the nexus and profit allocation challenges arising from digitalization. The OECD invites comments from the public with a view to discussing the results during a public consultation on November 20 and 21, 2019. Interested parties are invited to send their comments by email to the OECD no later than 12pm (Paris time) on Tuesday, November 12, 2019, using the email address

Nieuwe publicatie van grensoverschrijdende btw-rulings

Op 15 juli 2019 publiceerde de Europese Commissie op haar website de recentste update van grensoverschrijdende btw-rulings. Daarmee maakt de Europese Commissie een inhaalbeweging, omdat de vorige publicatie al dateerde van mei 2017 (zie; Hieronder een korte samenvatting van recente btw-rulings waarin ook het standpunt van de Belgische btw-administratie werd gevraagd.

Nouvelle publication de rulings TVA transfrontaliers

Le 15 juillet 2019, la Commission européenne a publié sur son site web la dernière mise à jour des rulings TVA transfrontaliers. Ce faisant, la Commission européenne amorce une manœuvre de rattrapage puisque sa précédente publication remonte à mai 2017 (voy. Vous trouverez ci-dessous un bref résumé des derniers rulings TVA dans le cadre desquels le point de vue de l'Administration TVA belge a également été sollicité.