The European Commission has adopted proposals for a common property regime for international couples. These include two regulations, one that governs matrimonial property regimes for married couples and a second one that deals with property consequences of registered partnerships.
The European Commission has found that 13 % of 2.4 million new marriages and 19 % of the 211,000 registered partnerships have an international dimension. The European Commission has been working on these regulations for years ; the first text was drafted in 2011. They will determine the jurisdiction for legal proceedings in cases of divorce or death where the couple had links with two or more Member States.
From 6 April 2016, most UK companies and LLPs will be required to keep a “PSC Register” in which they list "People with Significant Control”,
People with significant control are mostly individuals who have significant control over the company or LLP, because they
This obligation applies to incorporated companies limited by shares (even dormant companies), companies limited by guarantee (including Community Interest Companies (known as CICs), the societas europaea and LLPs.
It does not apply to companies that are official listed or traded on AIM.
On 11 September 2015, the tax authorities published an addendum to Practice Note Ci.RH.331/575.420 (AOIF 8/2008) with respect to the granting of benefits linked to a taxpayer's personal or family situation.
The addendum is issued in response to a reasoned opinion issued by the European Commission on 16 July. The Commission asked Belgium to adapt its rules on tax benefits connected to the personal or family situation of a taxpayer who receives income originating in Belgium and in another Member State.
Non-residents may expect to receive their tax returns any day now. The format has been completely modified to allow scanning of these returns. What used to be the tax return is now just a guide to help completing the tax return and all
The returns need to be filed by 18 November, on paper, and by 26 November, via tax-on-web or your accountant.
If you are a resident, the deadline has passed, unless you asked your accountant to file, he can do so until 29 October.
The deadline for resident (online via biztax only) and non resident companies (online via biztax, or, for the last time on paper) is 30 September, even for accountants.
... but says not to take it too seriously.
The tax authorities have published an addendum to their practice note Ci.RH.421/607.890 (AAFisc nr. 64/2010) to comment on the list of states that have not effectively or substantially implemented the OECD exchange of information standard.