Stock options & management companies In a circular letter of 13 April 2017 (nr. 2017/C/21), the Belgian tax authorities further clarify the tax treatment of stock options granted to managers who work with a management company. According to the Belgian stock option...
VAT advance payments abolished as from 1 April 2017 To further simplify Belgian VAT compliance, the tax authorities have announced that the advance VAT payments required of taxpayers that file quarterly VAT returns, will be abolished as from 1 April 2017. In other...
Belgium and Japan have signed a new tax treaty which is to replace the current treaty of 1968, that was amended in 1988 and 2010. According to the new treaty, dividends will be subject to a maximum withholding tax (WHT) of 10% (currently 15%). An exemption is included...
As part of a broader reform, the Belgian government is working on a proposal for a corporate tax reform. The proposal includes, among other measures, a significant reduction of the corporate income tax rate (CIT) from (currently) 33.99% to 20% by 2020. The corporate...
Since 2015, social security contributions for self-employed individuals are no longer calculated on the income of the 3rd preceding year, but on the income of the current year. If it is to be expected that the self-employed person’s income for 2016 will be...
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