News articles written by Bart Van den Bussche

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

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