NEWS

Belgian stock option scheme: complex, unfair and outdated ?In the war for talent, Belgian start-ups are under heavy fire from global tech companies....

Are foreign taxes deductible from your inheritance in Belgium ?Worldwide assets If you are domiciled in Belgium when you pass away, your worldwide...

Brussels’ abattement – Do you risk being fined if you move out early ?Transfer tax When you buy real estate in Belgium, you need to pay a transfer...

What EU regulations are coming to crypto ?MiCA framework Already in 2020, the EC introduced its proposal for the Markets in Crypto-Assets Regulation...

Where do company directors pay tax on their management fees ?Individual or legal entity You should not necessarily be a high-earning multinational...

Companies are fined for not disclosing driver’s identitySeveral clients who drive a company car, have recently been fined for about 509 EUR because...

Cannot pay your tax bill on time ?When your tax bill arrives, you normally have two months’ time in Belgium to make a payment. This applies to both...

Important changes to tax audit and assessment periods announcedEvery Belgian taxpayer is required to file a tax return each year. This report is...

10 things to keep in mind when you lose your expat statusWith the new expat status in place since early 2022, the conditions to be eligible have...

Should I still invest in 2022 or better wait until 2023 ?Are you planning to acquire a new office space or warehouse, but are doubting to proceed...

Why have you received a Non-Resident Tax Form ?If you live abroad, but you earned income from a Belgian source in 2021 (e.g. employee salary,...

Belgian tax benefits for freelance reporters & writersIf you make a living from selling your words to websites and publishers, the Belgian tax...

Tax on Securities Accounts: deadline approachingOn 26 February 2021, the Tax on Securities Accounts (TSA) was reintroduced after the previous...

Important changes for Benelux cross-border teleworkers as from 1 July 2022We highlighted before that since 2020 Belgium had specific agreements in...

Portugal, a tax h(e)aven for crypto investors?As the cryptocurrency world went into full meltdown last week with the price of Bitcoin plunging to...

Resident tax filing season 2022: when are taxes due?If you lived in Belgium in 2021 or you arrived in the country last year, you have probably...

‘Normal management of privately held assets’ – What’s in a name? Grey area of tax law In Belgium, capital gains realized by a private individual are...

Foreign property: cadastral income now availableAs announced before, from income year 2021 (tax year 2022) onwards, Belgian tax residents who own...

COVID-19 agreements – Final extension until June 2022 ?Due to the pandemic these past two years, most employees were not allowed to cross the border...

Are you entitled to the Brussels ‘abattement’ if you own property abroad ?In 2017, the income tax benefit for the home mortgage loan (‘housing...

AIJA Annual Tax Conference in Portugal The AIJA Tax Law Commission is excited to welcome lawyers and in-house counsel to the Annual Tax Conference...

Belgian banks are giving crypto investors a hard timeInvestors looking to secure some of their long-term crypto gains might experience difficulties...

When can the authorities ask for a Tax Residence Certificate (TRC) ?In an international context, double taxation agreements (DTAs) aim to avoid...

UAE to introduce Federal Corporate Income Tax in 2023On 31 January 2022, the Ministry of Finance of the United Arab Emirates (UAE) announced the...

When can I apply for the new Belgian expat status ?Belgium has introduced a new special tax regime for foreign executives and researchers. The old...

Airbnb, B&B or student room? Check your VAT status!If you rent out a house or an apartment in Belgium, this service is normally exempt from VAT....

Belgium has finally implemented EU ICT permitBelgium has introduced the EU Intra-Company Transfer (ICT) permit on 16 December 2021. All EU Member...