News articles written by Bart Van Den Bussche

It’s official : the new copyright regime does not apply to the IT sector

17 May 2024

The Constitutional court rejects the actions introduced by several software designers and IT companies for the cancellation of the legislative provision which excludes income relating to computer programs from the specific copyright tax regime. Officially back to its roots The new copyrights regime has been modified by the program-law of 26 December 2022 (see our

Update COVID-19 and cross-border employment: agreement with Germany: official extension

24 March 2022

In our newsflash of 21 March 2022 we referred to the automatic extension of the mutual agreements between Belgium and the Netherlands / France / Luxembourg until 30 June 2022.  We mentioned that, although no automatic extension was foreseen for the agreement with Germany, it was very likely the mutual agreement between Belgium and Germany

New expat regime in Belgium – Royal Decree published

10 March 2022

This week a Royal Decree was published laying down the form and content of the “application form” needed by employers/companies in order to apply for the new regime for inbound taxpayers and inbound researchers. This Royal Decree and the application forms can be found on our dedicated microsite in respectively section ‘Latest Update’ and ‘Procedure’. Our microsite