Fiscalité

eAlerts Récentes

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  01.12.2023

  Luxembourg

  Un­cons­ti­tu­tio­na­lity of the minimum net wealth tax of EUR 4,815

  Unconstitutionality of the minimum net wealth tax of EUR 4,815On November 10, 2023, the Luxembourg Constitutional Court ruled that the minimum net wealth tax (NWT) of EUR 4,815 as provided for by paragraph 8 (2) a) of the Luxembourg net wealth tax law of 16 October 1934, as amended (NWT Law) is contrary to the principle of equality enshrined in the Luxembourg Constitution.BackgroundAccording to the Luxembourg NWT Law, a minimum NWT of EUR 4,815 applies to Luxembourg companies whose aggregate fixed financial assets (Lux GAAP account no. 23), transferable securities (Lux GAAP account no. 41) and...

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  28.11.2023

  Belgique

  De la double imposition des dividendes de source française. La Cour de cassation met un terme à la saga !

  La Cour de cassation vient de rendre un arrêt qui devrait mettre un point final au dernier épisode de la saga de la « quotité forfaitaire d’impôt étranger » (« QFIE »), controverse bien connue en matière de dividendes d’origine française perçus par des résidents belges. En donnant tort à l’administration, malheureusement suivie par certaines juridictions de fond, la Cour a suivi notre argumentaire en admettant que le crédit d’impôt que constitue la QFIE puisse être...

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  24.11.2023

  International

  Carbon Border Adjustment Mechanism transition in effect since 1 October 2023

  On 1 October 2023, a two-year transitional period began for implementation of Regulation (EU) 2023/956, which introduces the Carbon Border Adjustment Mechanism (CBAM). CBAM levies punitive CO2 charges against third-country importers of certain goods and only permits CBAM declarants to import these goods into the EU. Although reporting obligations have been imposed for the two-year transition period, CBAM does not fully go into effect until 1 January 2026.A. General InformationFrom 1 January 2026, importers of specific goods from third countries will be required to pay punitive CO2 charges under...

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  23.11.2023

  United Kingdom

  Autumn Statement 2023 – Key tax announcements

  The Chancellor opened his speech with a statement that, “Our plan for the British economy is working, but the work is not done”.  Consistent, perhaps, with the tone of that message, yesterday’s announcements offered few real surprises, with the headline measures – on NI changes and full expensing – already widely anticipated.A summary of the key announcements follows.Tax measures for individuals (employees & self-employed)National Insurance Contributions (NICs) ratesIn relation to NICs, the Chancellor has announced the following.The main rate of Class 1 National...

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  20.11.2023

  Romania

  Romania implements a large package of tax measures

  Law no. 296/2023 was published on 27 October 2023 in the Official Gazette and entered into force on 30 October 2023. Below is a summary of the most important changes.Corporate income tax1.Minimum turnover taxFrom 1 January 2024, taxpayers which have registered a turnover exceeding EUR 50 million in the previous year are obliged to pay corporate income tax (CIT) at the level of the minimum turnover tax if CIT calculated cumulatively from the beginning of the tax year until the end of the calculation period is lower than the minimum turnover tax. The minimum turnover tax does not apply to the...

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  09.11.2023

  Italy

  Identification of the beneficial owner of Italian companies | What you need to know

  As it is known, by 11 December 2023, all “enterprises having legal personality that must be registered in the Companies Register” (companies, legal persons, funds, trusts, trust companies, etc.) shall communicate their beneficial owner/s to the Companies Register pursuant to Article 3, paragraph (6) of the Decree of the Ministry of Economy and Finance of 11 March 2022, No. 55, in order to be registered in the Register of Beneficial Owners. The correct fulfilment of this obligation entails a series of in-depth analysis and evaluations that can prove to be quite complicated, and any mistakes...

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