Personal tax benefit: Equity investment in Belgium start-up business

13 Jan 2016

France: Modification of the special tax regime granted to expatriates

Under Article 155B of the French Tax Code, expatriates can benefit from a special tax regime whereby employees and executives recruited from abroad to work in a corporation established in France can obtain a partial tax exemption on their remuneration.

13 Jan 2016

Recently published: Agreement between Germany and Switzerland not binding for taxation of severance payments

In 2010, the tax authorities of Germany and Switzerland concluded an agreement on the taxation of severance payments. The agreement was based on Article 26 par. 3 of the Double Taxation Treaty between the Germany and Switzerland, and had the intention to complement the rules in Article 15 of the Double Taxation Treaty.