Sign up to get the news that matters to you

Value means different things to different people. That’s why you can decide to receive updates only for the issues that matter most to you.

Latest news & developments

22 November 2022

VAT deduction based on direct attribution of costs: new rules as from 2023

In Belgium, the pro rata based on turnover is the general VAT deduction method for mixed VAT payers. Beside the prorata, the direct attribution method can also be applied. This method is widely used in the financial, real estate, not–for-profit and public sector. In practice, most corporate groups also use this method for their activities

3 November 2022

PwC’s Workforce Podcast – The importance of ESG for you and your workforce

The importance of ESG for you and your workforce ESG plays a key role in the employee value proposition of companies, to attract talent and retain employees. In this context, ESG is an important topic for human resources (HR) and reward practitioners to consider. It also matters because HR and reward directors have a key

2 November 2022

Limitation of excess DRD after merger is in line with Parent-Subsidiary Directive

On 20 October 2022, the European Court of Justice (ECJ) rendered its judgment in the “Allianz Benelux” case relating to the limitation of excess dividends-received deduction (DRD) of Belgian companies that are involved in a tax-neutral merger.  A dividend received by a Belgian company is in principle taxable income. But if certain conditions are met

27 October 2022

ELTIF Regulation amendments: A provisional agreement has been reached 

On 19 October 2022, a little less than  a year after the Commission presented its original proposal to amend the European Long-Term Investment Funds (“ELTIF”) Regulation (“Regulation”) and following a month of negotiations, the European Parliament and the Council, under the Czech presidency, have reached a provisional agreement on the amendments of the Regulation to

21 October 2022

PwC as your guide in the changing Flemish incentive landscape

From the 1st of October 2022, establishing a climate plan and submitting a summary thereof became a new mandatory admissibility requirement for large companies and / or energy-intensive companies applying to most VLAIO subsidy programmes. The climate plan itself is an explanatory document containing the key actions a company will take in the coming years

19 October 2022

Tax Bites Podcast: Looking ahead at tax policy in uncertain times

Patrick Boone and Matthias Reyntjens look ahead to what the next months will bring in terms of economic developments, and what this means for tax policy. They consider how national governments will respond, how businesses can prepare, and the likely impact on taxation. This podcast is the first of a series of podcasts dealing with

13 October 2022

PwC’s Workforce Podcast – Employee preferences

Employee preferences –  how to redesign your Employee Value Proposition?  We are living through turbulent times. The labour market remains tight with a high number of vacancies advertised, and the economic forecast is gloomier by the day. Attracting and retaining talent is high on the agenda of employers – along with cost containment. Raising salaries