Cross-border working – the end of COVID-19 tax and social security no-impact measures
PwC and PwC Legal have a preferred relationship. As the clients of PwC and PwC Legal are both confronted with similar challenges in their day-to-day business, experts from PwC and PwC Legal have joined forces in this multidisciplinary newsletter to give their clients a full overview in one publication. The tax and social security measures
Changes to the Belgian ‘expat’ tax regime – extension until 30 september 2022
Since last week, the Belgian Chamber of Representatives is in the process of adopting a draft law aimed at extending the deadline for applications for the new special tax regime for incoming taxpayers and incoming researchers and for “opt-in” requests. As a reminder, new applications had to be submitted electronically by the employer or company
PwC’s Workforce Podcast – Latest updates in personal income tax returns for tax year 2022
Latest updates in personal income tax returns for tax year 2022 Personal income tax returns for 2022 will see some changes. Listen to our podcast to hear what the most significant changes are compared to 2021 and what remains the same, but shouldn’t be forgotten. We’ll also talk about the impact of Covid 19 and
Update COVID-19 and cross-border employment: agreement with the Netherlands no longer applicable as from 1 July 2022
In our newsflashes of 24 March 2022 and 25 March 2022 we referred to the official extension of the mutual agreement between Belgium and its neighboring countries (i.e. Germany, the Netherlands, France and Luxembourg) until 30 June 2022. The Belgian and the Dutch authorities have now officially confirmed that the application of the mutual COVID-19
Tax reform night- and shift labor wage withholding tax incentive
On March 24, the Belgian parliament voted new legislation introducing a number of changes with respect to the night – and shift labor wage withholding tax incentive (and some changes to the other wage withholding tax incentives). Below we list the most important changes (The amendments will apply to remuneration paid or awarded as from
New expat regime in Belgium – Royal Decree published on the social security treatment of cost allowances
As indicated in our newsflash of 9 February 2022, the Belgian National Social Security Office aligned its position with the position of the Belgian tax authorities regarding non-taxable allowances granted within the framework of the new special tax regime. This means that the non-taxable allowances are exempt from social security contributions. However, article 19 of
Update COVID-19 and cross-border employment: agreements with the Netherlands, France and Luxembourg: extension confirmed
In our newsflash of 24 March 2022 we referred to the official extension of the mutual agreement between Belgium and Germany until 30 June 2022. We mentioned that, unless agreed otherwise, the agreements with the Netherlands, France and Luxembourg will in principle be automatically extended until 30 June 2022. This is now confirmed. Indeed, the
Board diversity: Gender quota at EU listed boards – Proposal for a Directive on improving the gender balance among directors of listed companies
On 14 March 2022, the Council adopted the text of the proposal of Directive on improving gender balance on boards of listed companies, which was pending since November 2012. This initiative aims to accelerate progress towards gender balance on boards of listed companies. Small and medium-sized enterprises would be excluded from the scope of the
