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Latest news & developments

Company cars: the list of false hybrids has been updated

5 June 2020

Over the past few years, the taxation of cars has been linked more and more to their ecological footprint, and more specifically, their CO2-emission. The taxable benefit in kind, the deductibility rate, registration taxes, … all of these depend on the CO2-emission of the car. Especially for the so-called ‘fake hybrides’, there has been quite

Update COVID-19 and cross-border employment: agreements with Germany and the Netherlands extended

2 June 2020

As announced in our previous newsflashes, Belgium has concluded several agreements with almost all of our neighboring countries (i.e. Germany, the Netherlands, France and Luxembourg). These agreements implement a mutual force majeure tolerance for cross-border employees in relation to the COVID-19 (travel) restrictions. Based on the specific Belgian-German agreement of 6 May 2020, if certain

Update – Fast Track Ruling – Homeworking (Expense Allowance)

2 June 2020

We refer to our newsflash of 19 March on the implementation of the Fast Track Ruling (Fast Track Ruling – Homeworking, Expense Allowance). On 29 May, the Rulings Office (Dienst Voorafgaande Beslissingen in Fiscale Zaken/Services des Décisions anticipées en Matières Fiscales) published on its website a new COVID-19 application model document that has been slightly adjusted

The impact of COVID-19 on routine profits

29 May 2020

Evidencing downward adjustments for limited risk entities commands more than a quick browse through high-level macroeconomic trends. As many companies consider to adjust their transfer pricing (TP) policies as a result of the current economic situation, we’ve performed a robust macroeconomic analysis linked to some 180,000 company data points. The approach is rooted in work

Update COVID-19 and cross-border employment: agreement between Belgium and Luxembourg on home working

25 May 2020

As highlighted in our previous newsflashes, Belgium has recently concluded mutual agreements with the Netherlands, Germany and France regarding a “force majeure” approach for cross-border workers. An agreement with Luxembourg was still missing. However, the Belgian government has now published the Belgian-Luxembourg agreement recognising the ‘force majeure’ character of the COVID-19 health crisis and introducing

COVID-19: impact on the expatriate tax regime in Belgium

24 May 2020

Even though national containment measures, to flatten the curve and ultimately stop the further spreading of the coronavirus, are gradually being phased out by many countries and we can even start to see a silver lining, the COVID-19 pandemic has a major impact on how people and organisations are functioning today and how they will

COVID-19 #16 Change of control – impact on tax attributes

20 May 2020

A staggering US$2,500bn. That’s the estimated ‘dry powder’ currently held by private equity firms at a global level. Although a lot of that money is likely to be invested in businesses that are coping (reasonably) well with the ongoing crisis, troubled sectors may nonetheless see a greater deal of activity as they may present opportunities

Update COVID-19 and cross-border employment: agreement between Belgium and France on home working

20 May 2020

The exceptional COVID-19 situation resulted in various government introduced measures which are themselves also exceptional and which are aiming to combat the spread of the coronavirus. Measures such as international travel restrictions, quarantine and lockdown (in whatever form or degree), also impact international business travel and prevent cross-border workers from carrying out their professional activities