News Archive

As requested by the European Commission, the Belgian government has gone in search of around 3 billion euros to maintain its budget for 2017.

Due to the Programme Act of 1 July 2016, the obligations of the OECD in the field of transfer pricing documentation are now also embedded in the Belgian legislation.

Companies must declare any direct or indirect payments it makes to persons located in 'tax havens' via a separate form in their corporate tax return.

Since 1 May 2016, the new Union Customs Code, the UCC, has entered into force in the European Union.

On August 1 2016 the permanent system with regard to fiscal and social adjustment entered into force.

Since 1 July 2016, France has been applying the Macron Lax. This law subjects all foreign truck drivers who drive to or through France to the same social rules as French drivers.

The so-called "catch-all clause" of Art. 228, § 3 of the Belgian Income Tax Code will be thoroughly reformed after July 1th 2016.

Following elaboration of BEPS Action Point 13, the Belgian legislator has included the mandatory transfer pricing documentation in the bill of June 2th 2016 for the Programme Act.

If you are employed or have other taxable income in Belgium, but you do not reside there permanently, you have to file a non-residents tax return.

When posting employees to France, foreign employers have to inform the French labour inspection. Any foreign employer must now also appoint a French representative who will act as a point of contact between the employer and the French authorities.

On the strength of an excellent transport infrastructure, a comprehensive network of warehousing providers and a central geographical position, Belgium has become one of the major logistics hubs in Europe.

A natural person who is working in the Netherlands can do his job as a statutory employee or as an independent contractor. However, the Dutch Tax and Customs Administration is going to replace the VAR declarations by general model agreements.

As from 2017, the current corporate tax rate of 21% would be decreased to 19%. In 2018 this percentage would decrease further to 18%. Luxemburg aims to increase its competitiveness with respect to other European countries.

International companies that have an establishment in Belgium are currently being contacted by the service Various Taxes with the announcement of an audit.