COVID-19: unintended tax consequences for cross-border employment Due to the recent pandemic, most employees are not allowed to cross the border anymore and are forced to work from home. Due to these restrictions, employees can no longer work in the country where they...

Do the tax authorities have unlimited access to the UBO-Register ?The Belgian UBO-Register is a domestic database that organizes and structures up-to-date information regarding Ultimate Beneficial Owners (UBOs) of corporate and other legal entities incorporated in...

Tax authorities introduce ‘prefiling’ option for special expat tax status requestThe tax authorities announced several changes today, 28 April 2020, in respect to the expat tax regime and its application procedure. First, the department where the formal request should...

Belgian case law on ‘pension tax adjustment’ for international civil servants• Tax adjustment method As pensions paid out to retired personnel of international and European organizations are normally not exempt from national taxes, the use of the so-called ‘adjustment...

Are Belgian companies required to make advance tax payments ?Belgian companies and foreign (non-resident) companies that are taxable in Belgium, are required to make prepayments for corporate tax purposes. Only SMEs are exempt from this requirement the first three...

Are intercompany services and recharged salary costs subject to VAT?Within groups of companies, it is common practice that services are charged by a parent company to one or more of its subsidiaries. The question is whether VAT should be added to the recharge. In a...

The Belgian tax authorities recently published a circular letter (Nr. 2020/C/33, dd. 21 February 2020) that clarifies the tax exemption conditions for interest on (regulated) foreign savings accounts. This is relevant for anybody who is taxed in Belgium as a resident...

If you lived in Belgium in 2019 or you earned an income here, you will probably need to file a tax return soon to declare and pay tax on your earnings. The 2020 return will cover the period between 1.01.2019 and 31.12.2019. While the filing form itself has already...

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