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Introduction Belgium and the Netherlands signed a new double tax treaty on June 21, 2023, with the treaty expected to take effect on January 1, 2025. The treaty introduces significant

Summary In a recent decision, the Belgian Ruling Office concludes that the pension capital built up in the US in a 401(k) account is taxable in Belgium at the time

Whitelisted On 20 February 2024, the EU published an update of its list of non-cooperative tax jurisdictions. Hong Kong has been removed from the EU’s tax cooperation watchlist, commonly referred

Filing your tax return in Belgium may seem daunting, but with a clear understanding of the key points, you should be able to breeze through the process. Here are a

If you lived in Belgium in 2023 or arrived in the country last year, you might have already received an online notification from the Belgian authorities that your 2023 tax

Non-domiciled The Non-Dom Tax Regime in the UK dates back to when income tax was first introduced in the 18th century. It allows UK resident individuals whose permanent home is

Tax liability Belgian companies with taxable income and foreign (non-resident) companies that are taxable in Belgium, are required to make prepayments for corporate tax purposes. Only SMEs are exempt from

Permanent establishment The number of people working from home continues to grow, yet many taxpayers are not aware of the tax consequences. There are some important considerations to take into

Wage standard The Belgian wage standard for 2023-2024 was officially set at 0% in May 2023. This standard determines how much the average wage cost per employee may increase over

Basic rule If you donate money or other movable assets (other than real estate) in Belgium, you are not legally required to pay any gift tax on this. You can,

Transitional period Since 2022, a new special tax regime has been in place for inbound taxpayers (employees and directors) and inbound researchers (employees) who arrive to work in Belgium. It

Social security incentive If you employ staff in Belgium, you are normally liable for a 25% social security contribution on top of the gross salary. The employee’s gross salary itself

Important changes Since 2009, the NHR regime has been successful at attracting non-Portuguese residents such as pensioners, skilled workers, and investors to come and live in beautiful Portugal. A few

Digital invoicing Following a recent proposal from the Finance Minister, the Belgian Government has approved a preliminary draft law making electronic invoicing between companies mandatory as of 1 January 2026.

You’ve got mail If you live in another country, but you earned income from a Belgian source in 2022 (e.g. employee salary, statutory pension, rental income, etc.), the Belgian tax

More and more popular Exchange-Traded Funds (ETFs) have become very popular in recent years as they allow you to invest at low cost in a diversified way. Their annual fees

Standard practice Taxpayers that are subject to a tax audit often face a tax increase and/or administrative penalties. In practice, a tax increase is used more often than an administrative