News Archive

From 1 April 2022, the Law of 28 March 2022 on the reduction of labour costs posed stricter requirements to be eligible for a partial withholding tax exemption. This article explains the changes in detail.

In June 2022 the Council of Ministers approved a preliminary draft bill which includes an exemption of employees’ obligation to present a doctor’s note for their first day of inability to work up to three times per calendar year. A doctor’s note remains required if it is the employee’s fourth sickness absence or they are off sick for longer than one day.

If your company pays out income from movable assets – such as dividends, interest or royalties – to an individual or legal entity in another country, the formalities and the withholding tax rate are different from those for payments within Belgium.

From 11 July 2022 and as a result of the transposition of European Directive 2020/1057 on posting drivers in the road transport sector and amending the enforcement requirements, stricter rules apply to foreign workers posted to Belgium.

Cryptocurrencies remain a hot topic. However, transparency and the regulation of cryptocurrencies remain thorny issues today. The following is a brief update on the legal framework for the automatic exchange of information between countries and the regulations to combat money laundering and fraud.

Every profession has its own obligations, tax-related and otherwise, and being an influencer is no exception. Following several recent parliamentary questions and an explanatory memorandum by the tax authorities, we will delve deeper into these tax obligations.

Belgian companies that make payments to tax havens are subject to specific reporting obligations. What must your company do to meet these requirements? We will explain.

From the 2020 assessment year onwards, companies can reap the benefits of the ‘group contribution’ scheme. What exactly is the group contribution, though? And in which cases is it worth looking into? This article discusses the group contribution’s possible advantages to your company or companies.

The tax authorities wish to gain more insight into reimbursements of costs proper to the employer. For reimbursements paid from 1 January 2022 onwards, the total amount of all reimbursed costs of any kind must be noted on the tax form.

Belgium’s temporary Covid-19 arrangements with the Netherlands, France, Germany and Luxembourg will come to an end on 30 June 2022. However, teleworking will continue to play a crucial role even after the pandemic. In an international context, this has implications for both employers and employees, and not just in relation to neighbouring countries.

Last year, there was good news for those of us who are self-employed: the state pension for the self-employed was to increase. However, a recent circular issued by the tax authorities also made it clear that this increase has significant effects...

The new expat regime came into effect in Belgium on 1 January 2022. Subject to meeting certain criteria, “immigrant taxpayers” and “immigrant researchers” are applicable for various tax benefits, based on the salary they receive for work done in Belgium.

Now in the final article in this series, we’ll take a look at the changes for Belgian residents who receive professional income from France

As you may have already read in our previous article, Belgium and France recently negotiated a new double taxation convention. In this article, we’ll be taking a closer look at investments in France, looking separately at how things will change for interest payments, dividends and capital gains on shares.

Belgium and France have recently negotiated a new double taxation agreement. Although the new agreement will not come into effect before 2023, we thought it would be useful to put together an overview of the key changes that will apply to Belgian residents who own property in France.

Chances are, at some point, one or other of your clients has asked if you can issue their invoice in a different language. Are you allowed to do that and how should you respond? Here’s a roundup of the current rules.