News articles written by Bart Van Den Bussche

R&D wage withholding tax exemption – Practical implications of the stringent implementation by tax authorities partly clarified. Your action required by August 1st, 2023

6 July 2023

Executive summary: The new position of the Belgian tax authorities regarding the notification of R&D programs and projects to Belspo is requiring a more proactive and detailed reporting As a result, the existing Belspo procedure of annual updates is temporarily abandoned in favor of multi-year applications including relevant R&D information Applicants are advised to update

R&D Wage withholding tax exemption – Strict interpretation of start dates confirmed in case law leading to altered interpretation of fiscal authorities

3 May 2023

The tax audits with respect to the application of the partial withholding tax exemption for research and development with respect to income year 2021 are ongoing. With recent case law on the subject, two critical elements should be considered during these types of audit. Upfront notification with Belspo Recent case law of the Belgian Court

2023 proxy season – Belgian Companies brace for Shareholder Vote on Remuneration Policy

4 April 2023

Belgian companies are gearing up for their annual general meetings and preparing for the vote on their remuneration policy and report, as mandated by the revised shareholder directive (SRD II). This vote, known as “say on pay,” allows shareholders to have a say in the company’s remuneration policy and report. Under the SRD II, companies

Pay transparency is coming! How to get it right?

30 March 2023

On 30 March 2023, the European Parliament adopted the Pay Transparency Directive with the aim of eliminating the gender pay gap by providing workers with access to information necessary to assess whether they are being paid fairly compared to other workers in the same organization. The directive also introduces enforcement mechanisms enabling workers to claim