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Hasselt, Belgium
Arne Smeets is a tax partner at EY Belgium, part of the Belgian International Tax and Transactions Services group with 20+ years of experience in assisting local businesses and multinational companies, whether privately/family owned or stock quoted, with (international) tax matters.
Although Arne is specialized in international corporate income tax, thanks to his broad education and his experience as an inhouse tax professional in a multibillion multinational, he is able to bring pragmatic and tailored solutions, thereby considering operational and other non-tax challenges that a business might be facing.
Before being promoted to tax partner at EY Belgium, Arne strengthened his international tax skills and experience at the EY Global Tax Desk in New York.
Since 2019, Arne is the Office Managing Partner of the EY office in Limburg (Hasselt), bringing the global strengths of EY to the local entrepreneurs and businesses.
Arne obtained a master degree in Economic Sciences and a postgraduate degree in tax sciences.
Arne is a chartered tax consultant with the Belgian Institute for Tax Advisors and Accounts (ITAA).
How Arne is building a better working world
The landscape in which businesses are operating is changing on a daily basis, tax only being one of the many items thereof. Arne is supporting his clients and other stakeholders to navigate through the increased complexity of national and international tax rules, thereby levering on his experience and above all on his passion to bring solutions.
Arne’s latest thinking
Implementing Regulation: template & electronic formats for public CbCR
The EU Commission adopted regulation 2024/2952 for a common template and electronic format for public country-by-country income tax reporting.
09 Dec 2024
Arne Smeets
Belgium Pillar Two Notification Form: extension granted till 16 September 2024*
Belgium Pillar Two Notification Form: extension granted till 16 September 2024 - Only applies to in-scope groups that will not make Belgian advance payments for purposes of the 2024 QDMTT and/or 2024 IIR.
02 Jul 2024
Arne Smeets
Belgium: Earliest due date for filing the Pillar Two Notification Form is 13 July 2024!
On 29 May 2024, the Royal Decree requiring the submission of a Pillar Two notification was published. The countdown for the first Pillar Two compliance requirements starts, with the earliest submission due by 13 July 2024.
29 May 2024
Arne Smeets
On 21 May 2024, the Belgian Tax Authorities (BTA) provided further practical guidance with respect to the Pillar Two notification obligation.
22 May 2024
Arne Smeets
Belgian Pillar Two legislation further aligned with OECD’s guidance
On 2 May 2024, the Belgian Parliament approved a bill including specific amendments to the Belgian Pillar Two legislation and IP regime.
13 May 2024
Arne Smeets
Belgium modernizes its investment deduction regime and enhances its IP regime
A new list of qualifying assets and corresponding rates is introduced. Simultaneously, enhancements to Belgium’s IP regime are made. Read our new alert here.
13 May 2024
Arne Smeets
Belgian Supreme Court confirms controversial decisions on tax abuse
Belgian Supreme Court applies EU principle of prohibition of abuse of law to deny the dividend withholding tax exemption.
04 Mar 2024
Arne Smeets
Belgium introduces Public CbCR
On 26 January 2024, the law of 8 January 2024 introducing Public CbCR into Belgian domestic law was published in the Official Gazette.
08 Feb 2024
Arne Smeets
Pillar Two: what is the importance of the Country-by-Country Safe Harbors?
The “Transitional CbCR Safe Harbor” lowers the administrative burden for multinationals active in low-risk countries during the initial GloBE years.
25 Jan 2024
Arne Smeets