News Archive

Now in the final article in this series, we’ll take a look at the changes for Belgian residents who receive professional income from France

As you may have already read in our previous article, Belgium and France recently negotiated a new double taxation convention. In this article, we’ll be taking a closer look at investments in France, looking separately at how things will change for interest payments, dividends and capital gains on shares.

Belgium and France have recently negotiated a new double taxation agreement. Although the new agreement will not come into effect before 2023, we thought it would be useful to put together an overview of the key changes that will apply to Belgian residents who own property in France.

Chances are, at some point, one or other of your clients has asked if you can issue their invoice in a different language. Are you allowed to do that and how should you respond? Here’s a roundup of the current rules.

Pandemic. War in Ukraine. Rising energy and transport costs. The current world situation is making itself felt in the construction sector. As a contractor, do you have to simply take the hit, or are there ways you can pass on some of the increasing costs to your client?

The new personal income tax return form for the 2022 assessment year (2021 tax year) was published in the Belgian Official Gazette of 28 March 2022.

For certain types of professional income such as commissions, brokerage fees, trade or other rebates, (non-)incidental attendance fees, gratuities, professional fees and benefits in kind, a 281.50 form must be completed for each creditor.

Due to the Covid pandemic, many employees worked from home in 2020 and 2021. Teleworking is expected to stay popular in the future as well. This may require employers to adapt their payroll and administrative processes to accommodate teleworking employees who live abroad. We are happy to offer advice.

The images reaching us from Ukraine leave no one unmoved. According to the latest news reports, more than 3 million people have already left the country, and no one can predict how long this terrible situation will last. Vandelanotte would also like to do its part to support the Ukrainian refugees.

Due to the war in Ukraine, the Council of the European Union decided to activate the Temporary Protection Directive of 20 July 2001 by means of an implementing decision (2022/382) on 4 March 2022.

Companies and sole traders with taxable results are encouraged to make advance payments. After all, if a company or sole trader does not pay enough in advance during the taxable period, or does not make an advance payment at all, this increases the amount of tax they will owe

If you are an employer taking on new staff, you benefit from social security deductions for your first one to six employees.

From 1 April 2022, haulage subcontractors may no longer apply a VAT exemption for the provision of transport services relating to an export of goods. The consequences of a judgement by the Court of Justice of the European Union (dating from 2017) finally go into force on this day.

In order to encourage companies to invest in cleaner (read: electric) vehicles, the authorities are gradually amending vehicle taxation by means of various incentives. December saw the introduction of a combined law on the fiscal and social greening of mobility.

The tax authorities want to get a better idea of business expense reimbursements to be borne by the employer. For reimbursements paid as from 1 January 2022, the total amount of all types of business expense reimbursements must always be reported on the tax form.

If a Managing Director or company shareholder allocates money to the business, the company can confer interest on this.

Every year, there are more and more expats in Belgium benefitting from a special tax regime. In the 2022 budget agreement, the Belgian government decided to limit the tax advantages for expats, effective from 1 January 2022.

For a long time, Belgium has had a generous fiscal regime for expat executives. The origins of the regime lie in an administrative circular from 8 August 1983 and there have been remarkably few alterations to the system since that date.