Due dates for filing individual salary statements
The Belgian tax authorities have recently published the new models for individual salary statements 281.10 to 281.30 for income year 2011. Please note that the due date for filing individual salary statements 281.10 to 281.30 has been set at 29 February 2012. The filing date for individual salary statement 281.50 and summary statement 325.50 remains
New changes in the taxation of company cars
As announced in our previous Headlines, the law containing various measures published in the Official Gazette on 30 December 2011 fundamentally changes the way of computing the taxable benefit in kind arising from the private use of a company car, effective 1 January 2012. As explained, the yearly taxable benefit in kind will be computed
Global tax accounting January – March 2012
Tax accounting updates Hot topic – Tax accounting implications of the earthquake in Japan Adjustment of IAS 12 for investment property at fair value Joint IASB/FASB project on revenue recognition IASB and FASB project on leasing Recent and upcoming major tax law changes and the tax accounting implications Schedule UTP for US tax returns Summary
New Belgian Personal Income Tax Measures – Update
On 30 December 2011, the Act of 28 December 2011 containing various (tax) measures was published in the Official Gazette. It contains some – but not all – of the measures announced by our government in December of last year. The personal income tax provisions, recorded in this recent Act, concern: – changes in the
