News articles written by Bart Van den Bussche

Government Agreements – What is on the Table in the Flemish and Walloon Regions?

29 October 2024

The Flemish and Walloon regional governments have already reached their respective agreement. Some of the measures will introduce significant changes to the regional taxation landscape. However, these measures have not yet been voted and still need to follow the legislative process at the regional level. Both Regions will reduce their inheritance and gift taxes (following

Partial wage withholding tax exemption for shift work: Royal Decree introduced to solve opaque application by temporary employment agencies

30 September 2024

To ensure a level-playing field, companies recognized for temporary employment were already equated with companies where shift work is carried out with respect to the withholding tax exemption for night and shift work. To apply the exemption, in addition to the basic conditions, they require prior consent from the client-user that employs the temporary workers.

Finally more clarity on the horizon for employers who reimburse home charged electricity?

27 September 2024

The world of car taxation has been experiencing one change after another for several years. Yesterday, Minister of Finance Vincent Van Peteghem announced in parliament that his Administration is working on a circular letter that, although only temporary, would remove a lot of uncertainty for both employees and employers regarding the reimbursement of electricity used

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

PwC’s Workforce Podcast – On the Move: Workforce Mobility Insights

18 September 2023

PwC’s Workforce podcast Empowering the workforce through the People Value Proposition Welcome to On the Move: Workforce Mobility Insights, the podcast dedicated to exploring how mobility impacts job satisfaction, work-life balance, and sustainability. In this episode, we discuss the evolving expectations of mobility in the workforce. Discover the challenges employers face today and how they can

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