Sale and Lease Back of real property: nothing changes, but does a VAT payer really have to pay back the VAT?

Upon referral from the Court of Appeal of Mons, the Court of Justice of the European Union will hear a case regarding the Belgian VAT treatment of real property acquired …

Belgium Proposes VAT Regime for Real Estate Rentals

After a budget review, Belgium’s federal government proposed in its summer budget in March an optional VAT regime for rental agreements, starting October 1, 2018. For more, read the contribution …

VAT Authorities Take Careful Step Toward Substance Over Form

In a carefully worded practice note dated October 12, the Belgian VAT authorities have announced that they are relaxing their strict adherence to the form-over-substance approach regarding the conditions for …

Belgium Restricts the VAT Exemption for the Settlement of Insurance Claims

The Belgian tax authorities have announced that they will be adapting their position on the VAT exemption for insurance claims settlement services in accordance with the case law of the …

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