Summary A recent Belgian tax ruling confirms that pension benefits paid under the UK Universities Superannuation Scheme can qualify as private-sector pension income rather than government pension income. This distinction
Belgian Exit Tax upon Emigration As from 1 January 2026, Belgium applies a capital gains tax (CGT) to gains realised through the transfer for consideration of certain financial assets. The
Belgium is currently implementing a broad reform of personal income taxation. The measures affect the tax-free allowance, dependent children, marital quotient (dependent spouse allowance), replacement income, company directors and several
Introduction Belgian residents who have lived or worked in the United States during their career may still hold U.S. retirement accounts, such as an Individual Retirement Account, commonly referred to
New choice for investors As from 1 January 2026, Belgium has introduced a capital gains tax on financial assets. This has not only created a new tax liability, but also
Ruling confirms continued access to exemption regime The Belgian Ruling Office has once again confirmed that dividends received from a Hong Kong subsidiary can benefit from the Belgian participation exemption
Turning point The Court of Justice of the European Union (CJEU) has recently delivered an important decision on the Belgian system of supplementary taxation for non-residents. In its ruling of
Malta has introduced a unified and consolidated flat-rate tax regime for highly skilled individuals through the Tax Treatment of Highly Skilled Individuals Rules 2026, effective as from 1 January 2026.
Tax Season in Belgium Has Started If you lived in Belgium in 2025 or arrived in the country last year, you have likely received an online notification from the Belgian authorities that
Short summary Belgium’s new capital gains tax (CGT) does not change the existing tax treatment of Employee Stock Options: qualifying options remain taxable at grant, and non-qualifying options at exercise.
Introduction More and more high-tax countries are reluctant to see their tax base leave without a final settlement. As a result, emigrating taxpayers are not only required to file one
Summary In December 2025, the Flemish Government reached an agreement on a number of regional tax measures. One of the key changes concerns the favorable 2% registration duty applicable to
Summary Individuals who spend a limited period working in the United States often accumulate retirement savings through a 401(k) (or similar) plan and must assess their options once they leave
Background Since 2022, Belgium has a favourable tax regime for ‘inbound taxpayers’ (employees and company directors) and ‘inbound researchers’ who take up employment in Belgium. The regime allows certain employer-paid
Recent Tax Reform The Cyprus Parliament has recently approved several legislative bills forming part of a comprehensive Tax Reform Program. The approved measures introduce wide-ranging changes to the existing tax
Introduction Carried interest refers to the share of profits from a private investment fund – such as a private-equity or venture-capital fund – that is allocated to the fund manager
Summary In a decision issued on 2 September 2025 (Ruling Nr. 2025.0487), the Belgian Ruling Office has provided further guidance on how taxing rights over a severance payment must be
Introduction As an entrepreneur operating in Belgium, you face one of the highest overall tax burdens in the world, with significant social security contributions on top. That makes careful tax
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