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Brexit update: Brexit – The end of uncertainty?

24 January 2020

After three years of dense fog, there may be light at the end of the channel tunnel. Will it be the end of a long period of uncertainty, or should you still fear the worst? The only certainty today is that the UK will leave the EU on 31 January 2020, and that the Withdrawal

Annulment of the Cash for Cars system by the Belgian Constitutional Court

23 January 2020

As from January 2018, employees have the possibility to exchange their company cars for a mobility allowance – the so called Cash for Cars system. This mobility allowance is subject to a beneficial social security & income tax treatment. The main goal of the implementation of the Cash for Cars system was to tackle the

How to get started with Visual Studio Code for Salesforce development

22 January 2020

Author of this article: Evi Favaits (PwC Salesforce Team)   Are you a Salesforce developer? Then follow the guidelines below to get started with Visual Studio Code (VSC), the latest integrated development environment (IDE) for Salesforce.   What’s VSC? It’s a lightweight, modern and free IDE created by Microsoft that provides features for working with

Taxation of French-sourced dividends: confirmation of the Supreme Court decision

20 January 2020

On 17 December 2019, the Court of Appeal of Antwerp confirmed the position of the Court of cassation in its arrest dated 16 June 2017 (previously commented) with respect to the application of a foreign tax credit in Belgium in relation to French-sourced dividends received by Belgian private investors. Background The case concerned French-sourced dividends

Tax forms 281.10 (employees) and 281.20 (company directors) – Income of 2019

15 January 2020

The models of salary slips (“Fiche 281.10” for employees and “Fiche 281.20” for company directors) to be used to report remuneration paid or granted in 2019 are now available on the Federal Public Service (“FPS”) of Finance’s website. The fiches 281.10 and 281.20 must be lodged electronically with the FPS before 1 March 2020. In

Articles 442bis BITC and 93undeciesB VAT-code abolished and replaced

14 January 2020

On 30 April 2019, a law of 13 April 2019 was published in the Belgian Official Gazette, introducing a new “Code of the amicable and enforced collection of tax and non-tax debts”. This new legislation entered into force on 1 January 2020 (Article 139 of the law).The idea behind the new code is the harmonization