The Belgacom Invest Case – Brussels court of Appeal ruled on place of effective management of a Luxembourg company

On 23 November 2017, the Belgian court of appeal of Brussels rendered its decision in the Belgacom Invest-case (case no. 2014/AF/271). The case concerned the residence of a Luxembourg intermediary holding company under domestic law and under article 4 of the Belgium - Luxembourg Income Tax and Capital Tax Treaty (1970) (as amended through 2009) … Continue reading The Belgacom Invest Case – Brussels court of Appeal ruled on place of effective management of a Luxembourg company