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.
Mathieu Roelens
Recent news items
Relaxation of the rules for homeworking for cross-border workers between Belgium and Luxembourg
A draft law was recently approved that provides for further easing of the rules concerning homeworking for cross-border workers between Belgium and Luxembourg. With effect from 1st January 2022, cross-border workers will be able to work 10 days longer at home without fiscal consequences.
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Saturday no longer a normal working day? Not under all circumstances
A previous article discussed the Belgian Law of 28 April 2022 introducing Book 1 “General Provisions” of the Civil Code. These provisions stipulate that working days are all days other than public holidays, Sundays and Saturdays (Article 1.7). However, this law does not apply under all circumstances. We will explain.
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Royalties after the fiscal reform
The federal government reached an agreement on the reform of the taxation of income from intellectual property rights just before the Christmas holidays. Although there was commotion about the interpretation of the material scope, the initial texts were adopted by the Parliamentary Committee.
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