(Non-)Executive Remuneration – Is your pay framework aligned with your sustainable and long-term goals?
Explanatory note concerning the remuneration of non-executive directors and members of the executive management We informed you of the release of the explanatory note on the remuneration report issued further to the introduction of the say on pay principle by the Revised Shareholders’ Rights Directive (SRD II) in our newsflash dated 24 February 2021. In
Confirmation position NSSO regarding the tax free lump sum expense allowances of the ‘new Belgian expat tax regime’
We refer to the previous newsflash of 6 January 2022 in which we informed you that the ‘New expat regime’ was voted on 23 December 2021 and published on 31 December 2021 in the Official Gazette. This new legislation entered into force as from 1 January 2022. However, until now, no official position was taken
New expat regime in Belgium – application forms
In our previous newsflash of 25 January 2022, we referred to the introduction of the new expat tax regime (applicable as of 1 January 2022) and to the transitional period that is foreseen (phase out of the old special tax regime and the possibility for opting in for the new regime, under certain conditions). There
Cost proper to the employer: revisiting the new reporting obligation
Referring to our newsflash of 3 September 2021, we remind you that the new reporting obligation for companies to report the actual amount of costs proper to the employer that are reimbursed on the basis of supporting documents is applicable since 1 January 2022. Principle Based on the circular letter 2021/C/20 (employer interventions for home
Newsflash – Changes to the Belgian expat tax regime – Circular 2022/C/9
Until 31 December 2021, if specific conditions were met, the Belgian special tax regime for executives, researchers and other specialised staff could become applicable to the employment situation of foreign nationals working temporarily in Belgium. This regime was based on the Circular from 8 August 1983. In our previous newsflashes of 15 October 2021, 3
Everything you need to know about the new special tax regime in Belgium
We refer to our previous newsflash of 6 January 2022 in which we informed you that the new Belgian expat regime has been voted on 23 December 2021 and published on 31 December 2021 in the Official Gazette with entrance into force as of 1 January 2022. We welcome you to our web-based platform which
Lump sum benefit in kind for electricity and heating no longer possible without the provision of housing
All income that you receive from your employer is subject to income taxes. This is also the case for non-cash elements. In general, taxes should be paid on the actual value received by the employee, meaning the value that (s)he would have paid in case the employer wouldn’t intervene in such a cost. However, for
New expat regime in Belgium – VOTED
We refer to our previous newsflash of 22 December 2021 in which we informed you that the draft legislation regarding the changes to the Belgian expat regime was planned to be voted on in the plenary session of the Chamber at the end of December 2021. Hereby, we would like to inform you that the
