Tax & Legal

At the end of September, the Council of Ministers reached an agreement on the introduction of e-invoicing. This agreement builds on a preliminary draft law that was already presented in May.

The double tax treaty between Belgium and the Netherlands was signed on 21 June 2023. The negotiations had been underway for quite some time, and the new treaty is set to offer a solution for a number of bottlenecks in the current double tax treaty. Discover the new regulations here.

As from 1 January 2024, banks and payment service providers will have to provide the details of cross-border payments within the EU to the tax authorities through a register. Find out what this means for the VAT processing of your e-commerce activities.

Want to keep enjoying the same benefits as under the favourable copyright tax regime going forward? Then you need to make sure you respect all tax restrictions but also that your contract meets all the necessary requirements. Here, we briefly set out some key areas to consider.

In 2021, the OECD reached an agreement on international tax reform in a bid to combat profit shifting and profit erosion. One of the measures within this agreement aims at ensuring that major multinationals pay a minimum tax rate of 15% (pillar two). Within this framework, the European Union published a directive on 14 December 2022, which is to be implemented by 31 December 2023 at the latest by the various Member States. This directive follows the content and structure of the OECD regulations. At present, the draft legislation is still being awaited in Belgium.

Since 1 January 2023, we have seen the entry into force of a new Book 5 of the Civil Code, relating to 'Obligations'. As you would gain little from a comprehensive discussion, we would instead like to emphasise a number of prominent features. What we are aiming for are significant principles you can also actually start applying in your contracts.

Flemish companies confronted with the outcome of the energy crisis were able to apply for financial support for the fourth quarter of 2022, until the end of February. An extension to the first quarter of 2023 was announced around that time, with relaxed conditions. It is now also possible to submit an application for this 'energy support 2'.

Love knows no borders, with international relationships firmly entrenched in today's society. More than ever before, marriages are entered into across national frontiers. For those married in that situation, it is vital to ascertain what law applies to their matrimonial property regime. This is where private international law comes in.

Do you have a company number in Belgium as a foreign company? This unique number can be assigned for several reasons. Do you own a Belgian property, carry out VAT activities in Belgium, employ personnel in Belgium...? If so, you have already received a questionnaire in the past, or if not, you can anticipate a questionnaire from the Belgian tax administration soon.

The advantages of entering into a professional collaboration are self-evident. It nevertheless remains a far-reaching commitment requiring a degree of consideration, with the required legal framing being indispensable. The golden rule is, after all: good arrangements mean good (professional) friends.

The Court of Justice ruled in a judgment on the "reserve charge" invoice statement with simplified triangulation. Is this invoice statement an essential condition for applying triangulation? Our experts looked into this.

To attract businesses and stimulate economic growth in certain areas, France has several tax and social exemptions. Are you planning to set up a company in France? If so, these exemptions may be of interest to you!

If you are engaged in an activity on a self-employed basis, no distinction is made between professional assets and private assets. In terms of liability this can be dangerous. For example, if you have a lot of debts, the economic climate is bad, you suffer a claim or you go bankrupt, your creditors may target your private assets.

Looking to set up offices in France? If so, there are three different ways to go about it. Expert Matthieu Van Gucht from our Lille office lists them below.

As we have long grown accustomed to, a number of tax law changes were voted in towards the end of 2022 that are set to have an impact on taxes over the coming year and beyond. Read on for our list of some to look out for.

It is well known that France’s labour laws offer unusually high levels of employee protection. However, the new labour market legislation (“La Loi sur le Marché du Travail”) may be a sign that things are changing. The changes apply to three areas in particular...

The whistleblower regulations are a set of measures to protect employees from reprisals if they report infringements of specific legislation or illegal activities within their organisation. These rules have been designed to protect the integrity of organisations, but how do you comply with these regulations as a company in the private sector? We’re glad to be able to explain it for you.

Ever-increasing digitisation is undoubtedly bringing many benefits, but it also has a downside. At least one in eight Flemish companies was the victim of a cyberattack in 2021, a number that, unfortunately, keeps rising. Fortunately, it is possible to plan and significantly reduce the risk.

A draft law was recently approved that provides for further easing of the rules concerning homeworking for cross-border workers between Belgium and Luxembourg. With effect from 1st January 2022, cross-border workers will be able to work 10 days longer at home without fiscal consequences.

A previous article discussed the Belgian Law of 28 April 2022 introducing Book 1 “General Provisions” of the Civil Code. These provisions stipulate that working days are all days other than public holidays, Sundays and Saturdays (Article 1.7). However, this law does not apply under all circumstances. We will explain.

The federal government reached an agreement on the reform of the taxation of income from intellectual property rights just before the Christmas holidays. Although there was commotion about the interpretation of the material scope, the initial texts were adopted by the Parliamentary Committee.

In Spain, collection and administration of wealth tax is the responsibility of the country’s various autonomous regions. Every region is free to decide whether or not to impose a wealth tax. Andalusia, for example, chose to do away with all forms of wealth taxation on 20 September 2022. All good things come to an end, however…

Starting in the 2022 fiscal year, there will be a wider set of reporting obligations, with the total amount for all types of expense allowances always having to be declared on your tax form. Forms 281.10 and 281.20 for the 2022 fiscal year are due no later than 28 February 2023. As such, here we have dotted the i's and cross the t's on reimbursements of costs proper to the employer.

The new Belgian Code of Companies and Associations entered into force on 1 May 2019. All companies and associations must ensure that their articles of association comply with this legislation by 31 December 2023. This means companies and associations established before 1 May 2019 must amend their articles of association in accordance with the new Code’s requirements and provisions. This article explains the implications in more detail.

From 2023 there is a new procedure for ‘mixed’ and ‘partial’ taxpayers who want to base their VAT deduction on actual use. Amongst other things, prior notification is now required. We provide you with an overview.

On 10th November a new law about transparent and predictable working conditions came into force, which was the transposition of a European directive. This law stipulates that specific information of an individual or collective nature has to be provided. The law also provides for a number of new minimum requirements in respect of working conditions for employees. We would like to explain it to you.

Increasing inflation and decreasing purchasing power are creating a tense situation for national economies, including that of France. In this article, we look at the statutory minimum wage.

The design for the new Programme Law was submitted on 24 November 2022. As is usual each year, this will include various tax changes. At an international level, the most important changes involve the notional interest deduction, the minimum corporate tax rate and foreign tax credits for royalties. This article explains the implications in more detail.

On 1st January 2023 a major change will take place in the Netherlands with consequences for Dutch directors of foreign, in this case Belgian, companies. The tax exemption that currently applies in the Netherlands for the remuneration of foreign directors will soon no longer be applicable. We explain the change below.

Many contractors today use the co-contracting party arrangement for their outgoing invoices. This scheme ensures that the co-contractor of the construction work has to declare and pay VAT through its VAT return. The scheme originated with Article 20 Royal Decree nr. 1 of the Belgian VAT Code [Art. 20 KB nr. 1 WBTW]. This royal decree was recently amended and we would like to inform you of it.