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Latest news & developments

First administrative comments on VAT on rent published!

22 March 2019

The VAT administration published today the first commentary (Frequently Asked Questions) on the letting with VAT that came into force on 1 January 2019. For buildings that are under construction, already marketed and eligible for the optional VAT regime, it is essential to monitor the practical issues. The key points addressed in the FAQ’s are

Tax audits – Partial wage withholding tax exemption for R&D

15 March 2019

The Belgian tax authorities are again issuing tax audits with respect to the application of the wage withholding tax exemption for Research and Development over income year 2017. Extensive list of questions  A few years ago, a similar wave of audits took place. Compared to the previous tax audits, we notice that the list of

Positive ruling on deductibility of interest costs on loans contracted in order to finance capital reduction in case of an ‘over-capitalised’ company

12 March 2019

The Belgian ruling office recently published a positive decision deciding that interest costs related to the intercompany loan are deductible for tax purposes since the costs are borne by the company with the purpose to preserve or generate taxable income. In the case at hand, a factoring company with ‘an excessive amount of equity’ is

VAT annual sales listing for 2018 transactions

4 March 2019

Belgium requires all VAT payers to file an annual return with details about all domestic sales made in Belgium during the previous calendar year. This return, commonly referred to as the annual sales listing, includes detailed information about the sales made to VAT registered customers in Belgium. The deadline for filing this return is rapidly