Belgian inheritance tax discriminatory according to Constitutional CourtOn 3 June 2021, the Constitutional Court ruled that Belgian inheritance tax law is discriminatory to the extent it allows a credit for foreign inheritance tax levied on foreign real estate, but...

Will the Belgian authorities soon be informed of your US business presence ?For a long time, US laws allowed for the creation of shell corporations that did not require to reveal their owners. One could easily open a company in states as Delaware, South Dakota,...

Belgian Ruling Commission confirms tax-free crypto gainsIn the absence of a legal framework and a regulatory body controlling crypto assets in Belgium, we need to rely on the existing general tax and accounting principles. Considering the lack of specific tax rules, a...

Did you forget to file your 2020 Belgian tax return on time ? The tax authorities have announced this week that the online filing system (Tax-on-web) for both the 2020 resident and non-resident tax return (income year 2019) will be closed on April 1, 2021. This means...

New reporting requirement for foreign real estate: homeowners beware! We recently announced that as from income year 2021 (tax year 2022) onwards, new rules apply to Belgian tax residents owning foreign real estate. Resident taxpayers need to report their worldwide...

How is a referral bonus taxed in Belgium ? A referral bonus is an incentive given by a company to motivate its employees (or third parties) to recruit candidates from within their professional network. This practice is common among those seeking specific profiles that...

Are director fees paid by a UAE company tax exempt in Belgium ? In a decision of 15 September 2020 (Nr. 2019/AR/579), the Court of Appeal in Antwerp provides some further clarification on the concept of ‘tax relief’ as stipulated in the double taxation agreement (DTA)...

When do COVID-19 working days qualify for the foreign travel exclusion ?If you have an approved expat status, you are only taxed in Belgium on the salary earned for actual work performed in the country. Therefore, remuneration that relates to activities performed...

Administrative tolerance for expats unable to travel to BelgiumThe formal request for the expat tax status needs to be submitted to the tax office normally within 6 months as from the 1st day of the month following the start date of employment or secondment in Belgium...