Additional municipal income tax
Income earned by a tax resident of Belgium in The Netherlands, Germany and/or France is exempted from Belgian income tax (be it with progression reserve). The exemption however only relates to federal tax and not to municipal taxes. Therefore it is important to know on which basis the municipal tax is calculated: on the ‘net
Compromise new provisions for pensions on the balance-sheet
As announced by the Government Agreement, pension commitments financed by provisions on the balance-sheet of companies would no longer be authorised. The management of these pension commitments should be outsourced to a pension institution (insurer or pension fund). As a reminder, there was up to now no obligation to outsource pension commitments set up for