In an earlier article in this series, we already discussed the planned changes in terms of moveable income. Whilst the changes may seem relatively limited at first glance, Dutch residents immigrating to Belgium will however encounter several peculiarities as set out in this article. Capital gains Capital gains, i.e. on shares, are in principle taxable in the state of residence. In case of emigration of a shareholder-individual to the other state, the new treaty, like the current treaty, contains a special regime whereby the emigration country will keep its taxing rights...
ALTIUS/Tiberghien
Main Contacts
Offices
Brussels, Belgium
Overview
Tiberghien is an independent law firm specialized in all fields of taxation. ALTIUS is a full-service independent law firm. In order to maximize our potential, top lawyers of Tiberghien and ALTIUS can share their views.
We provide a broad range of legal services to multinational companies and financial institutions in various industry sectors on international and Belgian transactions, as well as acting as the day-to-day counsel for Belgian companies and Belgian subsidiaries of many multinationals.
At ALTIUS/Tiberghien, we believe that it is important to fully understand the nature of each client's business, the markets in which it operates as well as comprehending the real business issues that under pin the matters we work on. Our large private client base and High Net Worth Individuals rely on our tailor made advice.
We aim to grasp the commercial considerations that underlie the transactions and the problems our clients bring to us. It is our objective to build long term relationships with our clients, with a clear emphasis on providing our services in a timely and cost efficient manner.
The lawyers in the firm aim to be positive and constructive. This enables a close working relationship between client and lawyer, resulting in clear, workable advice. We can react rapidly and adjust to changing business situations.
Year this Office was Established: 1939
Lawyers Worldwide: 200
Languages: English, Dutch, French, German and Spanish
Notable
Areas of Practice
Professionals
Partners
![Claudine Bodeux](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/30000/a30817.jpg)
Claudine Bodeux
Tax Partner![Michiel Boeren](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/54000/a54506.jpeg)
Michiel Boeren
Tax Partner![Nick Boonen](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/65000/a65904.jpg)
Nick Boonen
Tax Partner![Marie Brasseur](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/55000/a55141.png)
Marie Brasseur
Partner![Daan Buylaert](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/66000/a66000.jpg)
Daan Buylaert
Tax Partner![Kirian Claeye](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/56000/a56174.png)
Kirian Claeye
Partner![Bart De Cock](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/66000/a66035.jpg)
Bart De Cock
Tax Partner![Philippe de Jong](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/55000/a55143.jpg)
Philippe de Jong
Partner![Philippe De Wulf](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/55000/a55144.jpg)
Philippe De Wulf
Partner![Sven Demeulemeester](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/55000/a55145.jpg)
Sven Demeulemeester
Partner![Christophe Dillen](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/66000/a66039.jpg)
Christophe Dillen
Tax Partner![Gregory Ernes](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/55000/a55369.png)
Gregory Ernes
Partner![Gerd D. Goyvaerts](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/30000/a30823.jpeg)
Gerd D. Goyvaerts
Tax Partner![Alexander Hansebout](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/55000/a55148.jpg)
Alexander Hansebout
Partner![Bart Heynickx](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/55000/a55149.jpg)
Bart Heynickx
Partner![Eldar Mingaleyev](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/66000/a66046.jpg)
Eldar Mingaleyev
Partner![Robin Minjauw](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/65000/a65908.jpg)
Robin Minjauw
Tax Partner![Koen Morbee](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/30000/a30830.jpeg)
Koen Morbee
Tax Partner![Bernard Peeters](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/30000/a30831.jpeg)
Bernard Peeters
Tax Partner![Lieven Peeters](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/55000/a55156.jpg)
Lieven Peeters
Partner![Thomas Roberdeau](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/75000/a75272.jpg)
Thomas Roberdeau
Tax Partner![Christophe Ronse](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/55000/a55157.jpg)
Christophe Ronse
Partner![Pieter Souffriau](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/66000/a66010.jpg)
Pieter Souffriau
Tax Partner![William Timmermans](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/55000/a55161.jpg)
William Timmermans
Partner![Koen Van Duyse](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/30000/a30845.jpg)
Koen Van Duyse
Tax Partner![Alain Van Geel](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/30000/a30846.jpeg)
Alain Van Geel
Tax Partner![Emilie Van Goidsenhoven](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/66000/a66011.jpg)
Emilie Van Goidsenhoven
Tax Partner![Stijn Van Schel](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/55000/a55372.png)
Stijn Van Schel
Partner![Ben Van Vlierden](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/30000/a30847.jpeg)
Ben Van Vlierden
Tax Partner![Griet Vanden Abeele](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/65000/a65939.jpg)
Griet Vanden Abeele
Tax Partner![Gerrit Vandendriessche](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/55000/a55164.jpg)
Gerrit Vandendriessche
Partner![Tom Vantroyen](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/55000/a55165.jpg)
Tom Vantroyen
Partner![Stijn Vastmans](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/30000/a30848.jpeg)
Stijn Vastmans
Tax Partner![Vincent Vercauteren](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/66000/a66012.jpg)
Vincent Vercauteren
Tax Partner![Carmen Verdonck](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/55000/a55166.jpg)
Carmen Verdonck
Partner![Walter Verlinden](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/30000/a30849.jpeg)
Walter Verlinden
Tax Partner![Jerome Vermeylen](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/55000/a55168.jpg)
Jerome Vermeylen
Partner![Olivier Vrins](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/55000/a55170.jpg)
Olivier Vrins
PartnerOf Counsel
![Bruno Peeters](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/30000/a30834.jpeg)
Bruno Peeters
Tax Of CounselCounsel
![Romina Abiuso](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/65000/a65940.jpg)
Romina Abiuso
Tax Counsel![Jan Clinck](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/71000/a71553.jpg)
Jan Clinck
Counsel![Christophe Coudron](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/30000/a30818.jpeg)
Christophe Coudron
Tax Counsel![Dominique De Bie](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/66000/a66001.jpg)
Dominique De Bie
Tax Counsel![Stein De Maeijer](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/66000/a66034.jpg)
Stein De Maeijer
Tax Counsel![Caroline De Mulder](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Caroline De Mulder
Counsel![Larissa De Wulf](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/66000/a66002.jpg)
Larissa De Wulf
Tax Counsel![Ahmed El Jilali](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/66000/a66911.jpg)
Ahmed El Jilali
Tax Counsel![Beatrijs Gielen](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/70000/a70383.png)
Beatrijs Gielen
Counsel![Sophie Lens](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/55000/a55152.jpg)
Sophie Lens
Counsel![Quentin Masure](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/66000/a66045.jpg)
Quentin Masure
Tax Counsel![Esther Soetens](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/67000/a67944.png)
Esther Soetens
Counsel![Emma Van Caenegem](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/70000/a70381.png)
Emma Van Caenegem
Counsel![Ivo Vande Velde](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/30000/a30844.jpeg)
Ivo Vande Velde
Tax Counsel![Audrey Zegers](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/70000/a70380.png)
Audrey Zegers
CounselSenior/Managing Associate
![Amandine Baltus](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/75000/a75105.jpg)
Amandine Baltus
Tax Senior Associate![Maryll Callari](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/75000/a75104.jpg)
Maryll Callari
Tax Senior Associate![Elke De Leeuw](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/66000/a66038.jpg)
Elke De Leeuw
Tax Senior Associate![Elisabeth De Nolf](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/75000/a75107.jpg)
Elisabeth De Nolf
Tax Counsel![Kimberley De Plucker](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/75000/a75106.jpg)
Kimberley De Plucker
Tax Senior Associate![Stephanie Gabriel](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/66000/a66042.jpg)
Stephanie Gabriel
Tax Senior Associate![Loulou Geboers](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/75000/a75108.jpg)
Loulou Geboers
Tax Senior Associate![Maxime Grosjean](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/66000/a66043.jpg)
Maxime Grosjean
Tax Senior Associate![Mitchell Hoefman](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/71000/a71437.jpg)
Mitchell Hoefman
Senior Tax Associate![Nathalie Lauwens](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/75000/a75109.jpg)
Nathalie Lauwens
Tax Senior Associate![Eleonore Maertens de Noordhout](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/75000/a75110.jpg)
Eleonore Maertens de Noordhout
Tax Senior Associate![Gauthier Mary](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/66000/a66044.jpg)
Gauthier Mary
Tax Senior Associate![Cedric Paulus](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/66000/a66047.jpg)
Cedric Paulus
Tax Senior Associate![Rik Smet](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/75000/a75111.jpg)
Rik Smet
Tax Senior Associate![Mathieu Taverne](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/75000/a75112.jpg)
Mathieu Taverne
Tax Senior Associate![Lauranne Truyers](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/80000/a80872.jpg)
Lauranne Truyers
Senior/Managing Associate![Katrien Van Boxstael](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/66000/a66048.jpg)
Katrien Van Boxstael
Tax Senior Associate![Gilles Van Namen](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/66000/a66051.jpg)
Gilles Van Namen
Tax Counsel![Ellen Vandingenen](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/66000/a66049.jpg)
Ellen Vandingenen
Tax Senior Associate![Jessica Vanhove](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/66000/a66050.jpg)
Jessica Vanhove
Tax Senior Associate![Carolyn Vanthienen](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/75000/a75275.jpg)
Carolyn Vanthienen
Senior/Managing Associate![Matthias Vekeman](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/75000/a75274.jpg)
Matthias Vekeman
Senior/Managing Associate![Hanne Verlinden](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/75000/a75273.jpg)
Hanne Verlinden
Senior/Managing Associate![Gert Vranckx](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/66000/a66052.jpg)
Gert Vranckx
Tax CounselArticles
New Belgium-Netherlands double tax treaty - Permanent establishment provisions amended in line with MLI
The new double tax treaty between Belgium and the Netherlands will introduce significant changes compared to the current Article 5 on permanent establishments. Due to the positions of Belgium and the Netherlands to the Multilateral Instrument (MLI), only the anti-fragmentation rule is applied under the current treaty. Under the new treaty, alignment is sought and found with the other changes proposed by the MLI for permanent establishments. These include amongst others the inclusion of the anti-abuse provision on building and construction activities and a reduction of the threshold for a so-called “agency permanent establishment”...
Press
ALTIUS is proud to announce that Sylvie Dubois has been made managing partner
We are delighted to announce that Sylvie Dubois has become ALTIUS’ new managing partner, in April 2016. Sylvie succeeds Carine Van Regenmortel, who continues as the firm’s head of corporate. As head of employment, Sylvie has spent more than 25 years meeting the needs of both her local and global clients. “I am privileged to be with ALTIUS; for the opportunities I continue to be offered and the inspiring people I work with. ALTIUS is part of who I am. In my new role, I look forward to enriching our client relations, and to focusing on strategic development opportunities...
Experience the new ALTIUS
We are proud to announce a turning point in the history of ALTIUS. Along with the appointment of Sylvie Dubois as managing partner, ALTIUS unveils a brand new look and website. Our rebranding is a statement that reflects our collective drive for excellence and innovation in servicing our clients’ needs. Our new logo and colours show our optimism, dynamism and enthusiasm in facing the challenges of the future. Enjoy this experience by visiting www.altius...