Tax alerts
Latest news
- Increased transfer pricing audit activity in Belgium
30 January 2013
Corporate tax
- Protocol amending the income tax treaty between Belgium and United Kingdom in force
14 January 2013 - Bill of program law adopted in House of Representatives and law containing tax and financial measures published
21 December 2012 - Bill of program law with tax and social measures submitted to House of Representatives
18 December 2012 - Year-End Tax Planning Ideas
13 December 2012 - European Commission Action Plan to strengthen fight against tax fraud and tax evasion
7 December 2012 - Government agreement on budget and recovery measures for 2013: tax measures
20 November 2012 - Budget 2012: new bill with tax measures submitted to Parliament
13 November 2012 - EU direct tax news: A quarterly turnaround of EU direct tax developments affecting business in Europe
6 November 2012 - Court of Justice declares Belgian withholding tax regime incompatible with fundamental freedoms
29 October 2012 - Merger gain can be covered by Parent-Subsidiary Directive
25 October 2012 - Denial of excess DRD carry-forward for third country dividends compatible with Constitution
19 October 2012 - Financial Transaction Tax (FTT) – As the dominoes start to fall…
12 October 2012 - Corporate Tax Prepayment 2012
1 October 2012 - Administrative circular allows mitigated application of secret commissions tax
27 September 2012 - Notional interest deduction incompatible with the EU freedom of establishment
24 September 2012 - Belgian withholding tax regime on deemed dividend distributions to non-resident shareholder companies breaches EU freedom of capital
28 August 2012 - CJEU (ECJ) reaches decision in SIAT case
12 July 2012 - New bill of Program Law adopted in House of Representatives
19 June 2012 - Belgium - Draft bill introduces yet another bank levy
1 June 2012 - Salary sheet 281.50 for 2011
24 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 - 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 - Budget 2012: government agreement on a bill of program law with second batch of tax measures
27 January 2012 - Transitory period for strict application of secret commission tax
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
- Tax measures embedded in the 2012 Belgium budget
5 December 2011
Human Capital
- Protocol amending the income tax treaty between Belgium and United Kingdom in force
14 January 2013 - Bill of program law adopted in House of Representatives and law containing tax and financial measures published
21 December 2012 - Bill of program law with tax and social measures submitted to House of Representatives
18 December 2012 - European Commission Action Plan to strengthen fight against tax fraud and tax evasion
7 December 2012Proposed new rules for the partial exemption of withholding tax
3 December 2012 - Government agreement on budget and recovery measures for 2013: tax measures
20 November 2012 - Budget 2012: new bill with tax measures submitted to Parliament
13 November 2012 - Changes to the taxation of company cars
26 October 2012 - New position from the Belgian Social Security Ministry relating to Social Security exemption available for expatriates
26 October 2012 - EU Blue Card finally implemented in Belgium
2 October 2012 - Quarterly EMEIA Labor and Employment Law Alert - Summer 2012 issue
25 September 2012 - New special social security contribution and filing obligations for occupational pension schemes
20 August 2012 - Update on Belgian guidelines on the application of the European Social Security Regulations for cross border workers
3 August 2012 - New bill of Program Law adopted in House of Representatives
19 June 2012 - 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 - 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 - 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 - Budget 2012: government agreement on a bill of program law with second batch of tax measures
27 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
- 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
- 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 - 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
Indirect taxes
- 2013 invoicing rules: Belgian VAT authorities foresee in a transition period
21 December 2012 - Bill of program law adopted in House of Representatives and law containing tax and financial measures published
21 December 2012 - Supplementary decision on VAT deduction company cars finally published
19 December 2012 - Bill of program law with tax and social measures submitted to House of Representatives
18 December 2012European Commission Action Plan to strengthen fight against tax fraud and tax evasion
7 December 2012 - Government agreement on budget and recovery measures for 2013: tax measures
20 November 2012 - Changes to the taxation of company cars
26 October 2012 - Cash deposit required to obtain the “ET 14.000-license” abolished
3 October 2012 - Long term hiring of vehicles – Changes in the B2C place of supply rules
25 September 2012 - Ernst & Young Indirect Tax Briefing
19 September 2012 - Budget 2012: Program Law with second series of tax measures published and additional tax measures announced
11 April 2012 - Do you have a VAT Credit in Italy?
29 March 2012 - Should Belgium amend its VAT rules for directors and members of a supervisory board?
3 February 2012 - European Commission Action Plan to strengthen fight against tax fraud and tax evasion
7 December 2012 - Tax measures embedded in the 2012 Belgium budget
5 December 2011
PTS
- New rules on the transfer of a family business in Flanders: a circular letter of the tax authorities brings more clarity
22 August 2012 - Administrative circular on anti-abuse provision for registration duties and inheritance taxes published
26 July 2012 - The tax authorities published an administrative circular on the new general anti-abuse provision
11 May 2012 - Budget 2012: Program Law with second series of tax measures published and additional tax measures announced
11 April 2012 - Government agreement on proposal of new general anti-abuse provision
14 February 2012 - Vlaamse successie- en schenkingsrechten : overdracht van familiale ondernemingen. Nieuwe regeling in werking getreden op 1 januari 2012.
5 January 2012