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.
Febe Louage
Stephanie Vanmarcke
Recent news items
Further clarification of expanded reporting obligation for reimbursed costs
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.
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Stricter requirements for partial withholding tax exemptions for shift or night work
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.
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Dividend and interest payments abroad: what you need to know
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.
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