As a foreign company, we provide private Belgian individuals with private electronic services via the cloud and via software downloads. Which VAT obligations do we have to meet?
A new decision of the Court of Cassation once again leads to legal uncertainty regarding the tax treatment of income obtained by Belgian residents from a French 'translucent' SCI.
How to avoid the pre-financing of Belgian VAT?
Catch-all clause in legislation on non-dom taxation: from now on only between interdependent parties
With the Act of 18 December 2016 (Belgian Official Gazette 20 December 2016), the so-called "catch-all clause" of Art. 228, § 3 Belgian Tax Code was thoroughly reformed. The new Act is retroactively applicable from 1 July 2016.
Several months ago, the Finance Minister announced the abolition of the requirement for VAT taxpayers who file quarterly returns to pay quarterly advances. As of 1 April 2017, the abolition will be a fact.