News Archive

On 1 July 2022, the Belgian Official Gazette published the Law of 28 April 2022 containing Book 1 “General Provisions” of the Civil Code. These provisions stipulate that working days are all days other than public holidays, Sundays and Saturdays. The law enters into force on 1 January 2023, meaning that from this date, Saturday is no longer considered a normal working day.

The requirement for influencers to disclose their physical address on social media channels, such as Twitter, Instagram and Facebook, has received extensive news coverage recently. Are these rules restricted to influencers or do they also apply to your business? We have looked into the matter.

The majority of personal income tax returns have been submitted, giving the tax authorities fresh fodder for audits. As announced earlier this year, Belgians with assets abroad are now more likely to be subjected to a tax audit.

Our previous article described the legislative changes resulting from the expanded reporting obligation for expanded reporting obligation for employer or company-specific costs. These legislative changes apply to all reimbursements of employer-specific costs paid from 1 January 2022. Based on a recent parliamentary question and circular, we provide more information on the interpretation of this reporting obligation below.

From 1 April 2022, the Law of 28 March 2022 on the reduction of labour costs posed stricter requirements to be eligible for a partial withholding tax exemption. This article explains the changes in detail.

In June 2022 the Council of Ministers approved a preliminary draft bill which includes an exemption of employees’ obligation to present a doctor’s note for their first day of inability to work up to three times per calendar year. A doctor’s note remains required if it is the employee’s fourth sickness absence or they are off sick for longer than one day.

If your company pays out income from movable assets – such as dividends, interest or royalties – to an individual or legal entity in another country, the formalities and the withholding tax rate are different from those for payments within Belgium.

From 11 July 2022 and as a result of the transposition of European Directive 2020/1057 on posting drivers in the road transport sector and amending the enforcement requirements, stricter rules apply to foreign workers posted to Belgium.

Cryptocurrencies remain a hot topic. However, transparency and the regulation of cryptocurrencies remain thorny issues today. The following is a brief update on the legal framework for the automatic exchange of information between countries and the regulations to combat money laundering and fraud.

Every profession has its own obligations, tax-related and otherwise, and being an influencer is no exception. Following several recent parliamentary questions and an explanatory memorandum by the tax authorities, we will delve deeper into these tax obligations.

Belgian companies that make payments to tax havens are subject to specific reporting obligations. What must your company do to meet these requirements? We will explain.

From the 2020 assessment year onwards, companies can reap the benefits of the ‘group contribution’ scheme. What exactly is the group contribution, though? And in which cases is it worth looking into? This article discusses the group contribution’s possible advantages to your company or companies.

The tax authorities wish to gain more insight into reimbursements of costs proper to the employer. For reimbursements paid from 1 January 2022 onwards, the total amount of all reimbursed costs of any kind must be noted on the tax form.

Belgium’s temporary Covid-19 arrangements with the Netherlands, France, Germany and Luxembourg will come to an end on 30 June 2022. However, teleworking will continue to play a crucial role even after the pandemic. In an international context, this has implications for both employers and employees, and not just in relation to neighbouring countries.

Last year, there was good news for those of us who are self-employed: the state pension for the self-employed was to increase. However, a recent circular issued by the tax authorities also made it clear that this increase has significant effects...

The new expat regime came into effect in Belgium on 1 January 2022. Subject to meeting certain criteria, “immigrant taxpayers” and “immigrant researchers” are applicable for various tax benefits, based on the salary they receive for work done in Belgium.