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
Important Policy Change Belgium’s IT sector has just received a significant boost. From 1 January 2026, the favourable tax regime for income from copyrights will once again apply to software
Hybrid Nature of the LLC The U.S. Limited Liability Company (LLC) is a commonly used structure and a classic example of a hybrid entity. In the U.S., it has legal
We are excited to announce our expansion into the Middle East, establishing a dedicated presence in both the United Arab Emirates and Saudi Arabia. This move strengthens our ability to
Summary Every year, the Belgian Taxman reviews between 6,000 and 7,000 taxpayers to check whether they have failed to declare their foreign bank accounts and any earnings they generate. Until
Capital Gains Tax in Disguise The Belgian government’s plan to introduce a new ‘Solidarity Contribution’ has sparked significant debate. Far from being a true act of solidarity, the measure adds
Summary Recent rulings by Belgium’s highest courts have quietly but significantly changed how taxpayers must approach the recovery of withholding taxes. What was once thought to be a generous five-year
Introduction On June 22, 2025, the Sultanate of Oman made a groundbreaking announcement: it will implement a personal income tax (PIT) regime beginning in 2028, becoming the first member of
Ruling Highlights In a recent tax ruling (Decision Nr. 2025.0070, 18 March 2025), the Belgian Ruling Service reaffirmed that purely passive investments in Belgian real estate—whereby the day-to-day management is
Physical Gold or Gold Trackers Gold continues to be a trusted safe haven these days for Belgian investors, but not all gold investments are created equal when it comes to
Seafarer Taxation: An International Exception Belgian tax law recently encountered choppy waters when the Antwerp Court of Appeal had to decide whether employment on a pipe-laying vessel qualifies as work
2024 Tax Season in Belgium Has Started If you lived in Belgium in 2024 or arrived in the country last year, you might have already received an online notification from the Belgian
Teaching in Congo Without Paying Tax In a decision of 24 October 2024 (Nr F.20.0108.F), the Belgian Supreme Court clarified the tax treatment of foreign income under the Belgium-Congo Double
Early drafts of the new federal coalition agreement are beginning to surface, and—as anticipated—the hunt for crypto accounts is back on. Among the most notable proposals is an expansion of
OUR BUSINESS IS YOUR PEACE OF MIND
