Anyone wishing to do business in Luxembourg must fulfil a number of important obligations beforehand. Those who disregard these obligations may be subject to a financial penalty. But what exactly do you need to take into account? Our specialists have the answer. read more ...

Belgian companies belonging to an international group face obligations regarding transfer pricing documentation. During a tax audit, the tax authorities have been paying increasing attention to its presence. Good preparation is therefore a must. read more ...

On Tuesday 12 October, the Belgian federal government reached final agreement about the budget. The core cabinet adopted a range of fiscal and social measures. Rebuilding the economy after the COVID-19 crisis is given top priority. read more ...

Whilst homeworking is no longer the norm in Belgium, a number of employees who work abroad remain unable to return to their workplace. read more ...

At the beginning of July, the Belgian Federal Public Service for Finance (FPS Finance) published the tax return form for the taxation of non-resident natural persons for the 2021 assessment year (income year 2020). The return can be submitted either on paper or electronically. Here is an overview of the key points. read more ...

Accountancy and audit firm Vandelanotte has joined forces with Brecht-based accountants A&B-Kantoor. The partnership will enable Vandelanotte to continue building on its growth story and expand its activities to De Kempen. The Brecht office will be Vandelanotte’s tenth branch. Nine of the branches are in Belgium. read more ...

Do you have a foreign company that operates in Belgium? Then it is likely that a permanent establishment has been created in Belgium. Indeed, permanent establishments have become increasingly prevalent in Belgium since the introduction of the Multilateral Instrument (MLI) in 2020. read more ...

Belgian companies are required to report payments to tax havens in their Belgian corporate tax return if these exceed EUR 100,000 in value. In their circular of 1 September 2020, the tax authorities expanded this reporting obligation to include Malta and Turkey. read more ...

From 1 January 2023, the Belgian tax authorities will be paying closer attention to anyone providing goods or services (such as apartment rentals or meal deliveries) through online platforms. This is due to the adoption of the European DAC7 directive, which stipulates automatic exchange of information for all digital platform operators. read more ...

As a director of a foreign company, your mandate may include two separate functions, for which you receive two salaries. Specifically, you could be a member of the Board of Directors and at the same time have responsibility for day-to-day management. In today’s expanding “global village”, where international roles are increasingly common, it can be a challenge to identify exactly what income should be taxed where. Perhaps just in the foreign country? A nice idea, but sadly too simple... read more ...