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Latest news & developments

Belgian Tax on Stock Exchange Transactions: FAQ published

26 April 2017

The Belgian tax administration has just published a list of Frequently Asked Questions (FAQ) on the webpage dedicated to the Belgian Tax on Stock Exchange Transactions (French / Dutch). This publication is quite important as it not only covers issues connected to the recent extension of the scope of the tax but also clarifies some ‘pre-existing’

Launch of new tax audits in 2017

21 April 2017

The Belgian tax authorities have recently announced their new focus areas for upcoming tax audits. The aim is to encourage individuals and companies to fulfil their tax obligations ‘spontaneously’ and in a ‘correct manner’. Taxpayers may expect questions from the tax authorities or a tax audit may be triggered in relation to their personal income tax

Stock options and management companies

18 April 2017

On 13 April 2017, a practice note has been published by the Belgian tax authorities with respect to stock options granted to a director/permanent representative of a management company. Unquoted stock options attributed to natural persons and accepted in writing within 60 days following the grant are taxable in Belgium in the hands of the

OECD publishes additional guidance on Country-by-Country reporting (BEPS Action 13)

7 April 2017

On 6 April 2017, the OECD has published further guidance for tax administrations and MNE Groups on Country-by-Country (CbC) reporting (Base Erosion and Profit Shifting (BEPS) Action 13). The guidance was released by the Inclusive Framework, which brings together over 100 countries and jurisdictions to collaborate on the implementation of the OECD/G20 BEPS Package. The

Update on payments to tax havens – Circular Letter published

7 April 2017

On 22 March 2017, a circular letter has been published with respect to the extended scope of the reporting obligation of payments to tax havens as included in the Program Act of 1 July 2016. Belgian tax legislation (article 307 BITC 92) foresees in a reporting obligation for (in)direct payments made to tax havens(in case these

Brexit and IFRS Tax Accounting

6 April 2017

A little over nine months after British voters chose to withdraw from the EU, Britain took a decisive, and likely irreversible, step on Wednesday 29 March 2017 by giving formal notice of its intention to leave the EU. This notice will trigger the process of negotiating the UK’s exit, which is likely to last at