News articles written by Bart Van den Bussche

Changes to the Belgian expat tax regime – draft law filed in parliament

3 December 2021

On December 1st, the Belgian government formally filed draft legislation in parliament regarding i.a. changes to the Belgian expat tax regime (see our heads-up article published on 15 October).  The draft legislation is very likely up for formal vote by the end of this month. The essential characteristics of the draft legislation can be summarised

Workforce Podcast – Organizational culture as a critical asset

30 November 2021

Organizational culture as a critical asset The culture and purpose of your organisation can be a competitive advantage in attracting and retaining people. It is important to know that copying a culture from another high performing company simply does not work, every company’s cultural situation is as unique as a fingerprint. But how can you

Cadastral income for properties abroad – Final call

23 November 2021

As mentioned in our Newsflash of 18th March 2021, following the decision of the European Court of Justice, the Belgian tax authorities have sent a questionnaire to many taxpayers, in order to gather specific information which will allow them to attribute a value/cadastral income to foreign properties.   In case the properties abroad were owned before 1 January

Upcoming changes to the Belgian expat regime – What’s on the table?

15 October 2021

What has been in the air for some time is probably becoming a reality, at an accelerated pace. In the framework of the agreement on the Belgian budget, the Federal Government announced its intention to amend the special regime for foreign executives, who are working temporarily in Belgium under specific conditions, by reducing certain benefits

Tax forms 281.10 and 281.20 – Get ready to map and report the actual reimbursement of expenses of your employees and directors!

3 September 2021

According to article 57 of the Belgian income tax code (hereafter ‘BITC’), certain costs will only be tax deductible to the extent that they are properly reported on individual fee forms (281.10 for employees and 281.20 for company directors). This includes commissions, brokerage fees, trade rebates or other discounts, remuneration, bonuses, fees, allowances (‘vergoedingen’ /

Cross-border employment Belgium-Luxembourg: “24-days” rule becomes “34-days” rule

2 September 2021

In our newsflash of 20 June 2019, we referred to the negotiations regarding the double tax treaty concluded between Belgium and Luxembourg, with respect to the taxation of individuals working in a cross-border context and more specifically on the possible relaxation of the existing tolerance of 24 days. On 31 August 2021, the Belgian Prime Minister, Alexander De Croo