News Archive

On 5 December 2017, the European Council adopted new regulations concerning e-commerce. With this new step, the Council continues the further unification of the European market. Most of these regulations will take effect in 2019.

Payments to persons or permanent establishments located in so-called "tax havens" which exceed the threshold of 100.000 euros per taxable period must be reported via a separate form on the corporation tax return.

The Court of First Instance in Bruges ruled that the different tax rates in the coastal town of De Haan were also contrary to the principle of equality.

On July 10th, 2017, accountancy and audit firm, Vandelanotte, welcomed its 300th employee. A milestone for the company which has doubled its staff numbers over the past 10 years.

It is common for Belgian residents who have their career in Belgium to emigrate to France when they retire or when they approach the age of retirement. Often, they already have a second home that then becomes their main residence.

You live in the Belgian-Dutch border region, you work just across the border and intend to retire aged 65. You will receive a substantial pension pot from your employer's group pension scheme or pension fund.. But which country will tax you and at what rate?

Do you sometimes post workers to the Grand Duchy of Luxembourg? You will then be required to submit in advance an electronic declaration to the Luxembourg Labour Inspectorate.

As a foreign company, we provide private Belgian individuals with private electronic services via the cloud and via software downloads. Which VAT obligations do we have to meet?

With the Act of 18 December 2016 (Belgian Official Gazette 20 December 2016), the so-called "catch-all clause" of Art. 228, § 3 Belgian Tax Code was thoroughly reformed. The new Act is retroactively applicable from 1 July 2016.

How to avoid the pre-financing of Belgian VAT?

A new decision of the Court of Cassation once again leads to legal uncertainty regarding the tax treatment of income obtained by Belgian residents from a French 'translucent' SCI.

Several months ago, the Finance Minister announced the abolition of the requirement for VAT taxpayers who file quarterly returns to pay quarterly advances. As of 1 April 2017, the abolition will be a fact.

Natural persons residing in Belgium and sitting on the Board of Directors of a Luxembourg company will have to comply with a number of Belgian VAT formalities from 1 January 2017 onwards.

The Tax Office has changed the way in which the property tax advantage is calculated and reclassified rental income relating to the advantage gained from having property at one's free disposal.

Data is the new gold, protecting it our newest challenge! Vandelanotte has decided to broaden its range of services with a number of new services.

Vandelanotte International is contacted by numerous non-resident companies that operate in Belgium when they come into contact with Belgian VAT. This week: stock in a Belgian warehouse.

Until now, however, there have been no special rules regulating tax and social security contributions with regards to these student entrepreneurs. Thanks to the Act of 18 December 2016, self-employed students still qualify as dependent children.

The new fiscal measures for businesses and private individuals came into effect from 1 January 2017. In this article, the most important Luxembourg reforms are listed.