What are the incentives in Belgium for hiring a first employee ?­To boost the economy and create a more attractive financial environment for companies, the Belgian Government has implemented so-called ‘target group reductions’ several years ago. It is a series of...

Tax office confirms that hiring a nanny can be a tax-deductible expense While daycare costs can entitle you to a personal tax deduction of up to 11.20 € per day and per child, this is normally not the case when hiring a nanny. The Belgian Ruling Commission has...

Taxation of foreign investment income: new approach benefits taxpayers On 9 July 2020, the Belgian tax authorities published an administrative letter (Circular Nr. 2020/C/96) in respect to foreign investment and savings income, stating that when Belgium taxes this...

More new tax measures announced in response to COVID-19 pandemic  The Belgian Federal Parliament has recently published a new bill (labelled ‘CORONA III’) regarding several urgent tax-related measures because of COVID-19. The draft contains various initiatives...

EU citizens face new UK workers immigration system from 2021Following Brexit, immigrants from mainland Europe will face significant procedural changes to their future situation. This is the aftermath of the EU freedom of movement coming to an end in the UK this year....

Non-Resident Income Tax (tax year 2019) – Extended payment deadline If you submitted a NR tax return in 2019 for your 2018 Belgian earnings (either as an expat or a normal Non-Resident) and you received your tax assessment now in May or early June, you have an extra...

Belgian tax authorities publish administrative instruction on COVID-19 home working daysThe Belgian tax authorities have published an administrative letter on 17 June 2020 (Circular Nr. 2020/C/81) regarding the general impact of COVID-19 on cross-border employment...

More strict Belgian tax treatment of foreign investment incomeBelgian tax residents are required to report their worldwide earnings to the tax authorities, including foreign investment income (e.g. interest and dividends). Even if this foreign income has already been...

OECD recommendations for cross-border employment in view of COVID-19 The coronavirus outbreak has forced many employees to work from home and made companies and organizations worldwide take unprecedented measures to continue supporting employment. In a cross-border...