Invloed van verbouwingen bij gespreide taxatie van meerwaarden

This article discusses several tax topics related to the remuneration of company directors. All remuneration granted or attributed to an individual for their role as a director or manager is considered a director's remuneration.

Since January 1, 2024, a minimum tax for multinational enterprise groups (MNE groups) and large domestic groups has been introduced in Belgium. This is the implementation of the OECD/G20 recommendations and European Directive 2022/2523 into the Belgian legislation (Pillar 2).

Companies that invest in innovation can benefit from several tax incentives. For instance, companies with certain intellectual property rights can take advantage of the innovation deduction. This deduction is calculated based on the income generated from these intellectual property rights.