Tax alerts - Ernst & Young - Belgium

Tax alerts

• Belgium retains its ranking as the country that taxes labour at the highest rate in the European Union
  11 May 2012
  
• The tax authorities published an administrative circular on the new general anti-abuse provision
  11 May 2012
  
• Thin cap: bill on netting for treasury centers
  8 May 2012
  
• Budget 2012: Program Law with second series of tax measures published and additional tax measures announced
  11 April 2012
  
• Post departure “tax on tax”
  30 March 2012
  
• Do you have a VAT Credit in Italy?
  29 March 2012
  
• Corporate Tax Prepayment 2012
  16 March 2012
  
• Court of Appeal confirms application of secret commission tax to disallowed expenses
  9 March 2012
  
• New Belgium - Democratic Republic of Congo tax treaty in force between Belgium and the Democratic Republic of Congo (DRC) was published in the Belgian Official Gazette.
  19 February 2012
  
• Government agreement on proposal of new general anti-abuse provision
  14 February 2012
  
• Tax treatment of reimbursement of share capital by foreign companies: administrative guidance published
  7 February 2012
  
• Should Belgium amend its VAT rules for directors and members of a supervisory board?
  3 February 2012
  
• Budget 2012: government agreement on a bill of program law with second batch of tax measures 
  27 January 2012
  
• New representation in Ernst & Young’s foreign tax desks in US and UK
  25 January 2012
  
• Transitory period for strict application of secret commission tax
  11 January 2012
  
• Belgium - Immigration Update (pdf, 118kb) 
  This alert summarizes a number of recent updates to Belgian immigration legislation. The changes concern the following:
  • Stricter conditions for family reunification
  • Extension of work permit requirements for Bulgarian and Romanian Nationals
  • Salary threshold for work permits for highly qualified and managerial employees (work permit B)
  • Implementation of the EU Blue Card directive
  11 January 2012
  
• Belgium - Budget Agreement 2012: New Belgian tax measures brought into force (pdf, 110kb) 
  On 28 December 2011, Parliament adopted a legislative package enacting measures announced earlier in December as part of the coalition agreement. This alert highlights the following two measures which have now entered into force:
  • Increase of the income tax levied on stock options taxable upon grant
  • New regime for imputing a benefit in kind for the private use of company cars
  11 January 2012
  
• Vlaamse successie- en schenkingsrechten : overdracht van familiale ondernemingen. Nieuwe regeling in werking getreden op 1 januari 2012.
  5 January 2012
  
• Belgium - Social Security Authorities reveal new policy on the maximum period of home country coverage (pdf, 105kb) 
  The Social Security Totalization Agreements that Belgium has concluded have a maximum period during which seconded employees can remain subject to their home country social security scheme. Although the Belgian authorities are generally restrained in approving extension requests beyond the maximum period, specific circumstances can sometimes justify an extension of home country coverage. The Belgian social security authorities revealed in December a new adminstrative practice with regard to extension requests beyond the five year maximum term.
  5 January 2012
  
• The EU Commission issues its comments on the future of EU VAT
  7 December 2011
  
• Agreement on the budget 2012 – 2014: overview of the latest amendments
  6 December 2011
  
• Tax measures embedded in the 2012 Belgium budget 
  5 December 2011
  

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