Commission refers Belgium to the European Court of Justice: deduction of alimony payments for non-residents
As stated in a press release on 30 October 2020, the European Commission decided to refer Belgium to the Court of Justice of the European Union regarding its legislation on the deductibility of alimony payments from the taxable income of non-resident taxpayers. According to current Belgian legislation, alimony payments cannot be deducted from the taxable
Circular letter published on consumption cheques
As mentioned in our newsflash of 9 june 2020, the federal government has agreed that employers will be able to grant consumption cheques to their employees to support the sectors most affected by the corona crisis. On 22 October, the Belgian Tax Authorities have published an administrative guideline clarifying some practicalities for employers to offer
Expatriate tax regime: educational expenses can be reimbursed tax-free as from the age of 5 (3rd kindergarten)
The compulsory school age throughout Belgium has been lowered from 6 years to 5. As from September 2020, all children that reach the age of 5 are considered of school age. This can also have an impact for companies employing foreigners under the special tax regime for foreign executives and specialists in Belgium. Costs proper
Wage withholding tax incentives: COVID-19 measures and extension of 2019 deadline
Various tax support measures were developed to support entrepreneurs and employees during the COVID-19 crisis. This news flash provides an overview of the most recent measures with an impact on the wage withholding taxes, combined with more news on the extension of the deadline for 2019 wage withholding tax corrections. Royal decree published regarding temporary
Update COVID-19 and cross-border employment: agreement with France extended
We refer to our newsflashes of 28 August 2020 and 31 augustus 2020 and in which we announced the extension of the international agreements regarding a mutual “force majeure tolerance” for cross-border workers in relation to COVID-19 (travel) restrictions concluded between Belgium and Luxembourg/the Netherlands/Germany until 31 December 2020. As anticipated, a similar extension is
Update COVID-19 and cross-border employment: agreement with Germany extended
We refer to our newsflash of 28 August 2020 in which we announced the extension of the international agreements regarding a mutual “force majeure tolerance” for cross-border workers in relation to COVID-19 (travel) restrictions concluded between Belgium and Luxembourg/the Netherlands until 31 December 2020. As anticipated, a similar extension is now announced for the agreement
Update COVID-19 and cross-border employment: agreements with the Netherlands and Luxembourg extended
As mentioned in our newsflash of 29 June 2020 all agreements which implement a mutual “force majeure tolerance” for cross-border workers in relation to COVID-19 (travel) restrictions concluded between Belgian and its neighbouring countries (France, Germany, Luxembourg and the Netherlands) were extended until 31 August 2020. As Europe is coloring orange and red it is
Requests COVID-19: homeworking expense allowance
Following the recently published Circular Letter concerning homeworking expense allowance, the Belgian Ruling Office has published a statement on the 19th of August 2020 in this respect. As stated in our newsflash of 17th of July 2020, employers can grant a lump sum allowance for home office expenses to their employees equal to EUR 129,48
