Disclaimer
We base our advice on current legislation, interpretations and legal doctrine. This does not prevent the administration from being able to challenge it or to change existing interpretations.
We base our advice on current legislation, interpretations and legal doctrine. This does not prevent the administration from being able to challenge it or to change existing interpretations.
Els Van Eenhooge
Recent news items
Easing ‘co-contracting’ scheme: responsibility application reverse charge transferred to service recipient
Many contractors today use the co-contracting party arrangement for their outgoing invoices. This scheme ensures that the co-contractor of the construction work has to declare and pay VAT through its VAT return. The scheme originated with Article 20 Royal Decree nr. 1 of the Belgian VAT Code [Art. 20 KB nr. 1 WBTW]. This royal decree was recently amended and we would like to inform you of it.
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Registration obligation for non-UK companies that own property in the UK
On 1 August 2022, the UK launched a “Register of Overseas Entities” to combat money laundering and tax evasion. In other words, there is now a registration obligation in force for all overseas (non-UK) entities that own or lease land or property in the United Kingdom. This article briefly explains the implications.
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Temporary increase in ordinary investment deduction rate to 25% no longer applicable in 2023
The year is almost over! That means the ordinary investment deduction’s temporary increase to 25% will soon end as well. So, now is the time to invest! We will explain why below.
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