LUNCH DEBATE : 30 APRIL 2026

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Subject: Hybrid and Online Events for INPOs: Legal, Tax and Governance Essentials

Integrated session covering the VAT implications of the new place of supply rules for digital events—where attendance can be virtual—shifting taxation, if any, to the jurisdiction where the attendee is located. We will examine how these rules depart from the traditional place-of-supply framework for events requiring physical attendance, explore the distinction between B2B and B2C supplies in this context, and discuss the practical challenges of determining where a virtual attendee is effectively established or resident. These changes are highly relevant for organisations delivering webinars, hybrid conferences and training, as they may trigger new VAT registration and reporting obligations in multiple Member States depending on the audience's location—raising questions around the potential use of the One-Stop Shop (OSS) mechanism and the treatment of bundled supplies that combine a live event with on-demand digital content.   

The session will also offer a direct tax perspective on cross‑border activities, including potential permanent establishment exposure where the recurring physical presence of staff, equipment or dependent agents at a foreign venue could create a taxable nexus under applicable double tax treaties and domestic law.  

We would complement this with a legal and governance segment on organising online and hybrid general meetings under Belgian law, including the conditions under which fully virtual or hybrid assemblies are permitted, the requirements for valid notice, quorum and voting through electronic means, and the evidentiary and data-protection considerations that accompany remote participation. We will highlight practical pitfalls—such as ensuring reliable identification of participants, safeguarding the secrecy of the vote, and drafting statutes or internal regulations that provide a sound legal basis for digital meetings—while offering when possible workable solutions that respect Belgian corporate and association law and remain user‑friendly for international members.