Belgian special tax regime: Royal Decree regarding the content of the form to apply for an extension
Previously, the forms to request the application of the new special tax regime applicable for incoming taxpayers & researchers were already issued. A new Royal Decree of 1 September 2022 (published in the Belgian Monitor on 19 September 2022) provides more information on the content of the form that will have to be used in
How to deal with shareholders’ dissent on say-on-pay?
Most companies held their annual general meeting for the financial year 2021 by now. At this occasion, shareholders expressed their view on the company’s pay practices through their advisory vote on the remuneration report and, where appropriate, their binding vote on the remuneration policy. What if shareholders acceptance in their policy and/or report voting is
Tax Authorities have issued circular (FAQ) relating to remuneration received from related foreign companies
Since 1 January 2019, a reporting obligation arises in the hands of Belgian companies for benefits granted/paid by a related foreign company to employees and company directors by reason of or at the occasion of their professional activity exercised on behalf of such a Belgian company (e.g. typically share-related remuneration but it also concerns other
