Tax alerts
Human capital
- Recent developments with regard to anti social fraud measures
17 January 2013 - 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 2012 - Proposed 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