Costs proper to the employer: new lump-sum amount for reimbursement of business use of private car
Employees using a privately owned car for business purposes can now be reimbursed a lump-sum amount of EUR 0.3468 per kilometre. Background Costs that an employee makes when using a privately owned car for business purposes can be reimbursed by the employer free of income tax and exempt from social security contributions. The reimbursement can
Refutable presumption of self-employed activity for company directors finally transposed into Belgian Law
According to Royal Decree n°38 of 19 December 1967, persons who are appointed as officers in a corporation or an association that is subject to Belgian corporate income tax or non-resident income tax are presumed to carry out a self-employed professional activity in Belgium, which gives rise to subjection to the social security regime for self-employed
VAT : Opening right to deduct VAT for free supplies
The Belgian VAT Administration recently published a new administrative decision allowing a full VAT deduction for the provision for free of a kitchen infrastructure and some related periodical costs to a caterer provided that the caterer does not use the free infrastructure for supplies of goods and services to another person from whom he received the