New expat regime in Belgium – update
We refer to our previous newsflash of 3 December 2021 in which we informed you that the Belgian government formally filed draft legislation in federal parliament regarding among others the changes to the Belgian expat tax regime (on 1 December 2021). In the meantime, the draft legislation has been discussed for the first time in
Update COVID-19 and cross-border employment: Agreement with Germany extended until 31 March 2022
In our newsflash of 10 December 2021 and our newsflash of 15 December 2021, we referred to the extension of the mutual agreements between Belgium and France / Luxembourg / the Netherlands until 31 March 2022. It was stated that the mutual agreement between Belgium and Germany would likely be extended as well. And indeed,
Update COVID-19 and cross-border employment: Agreement with the Netherlands extended until 31 March 2022
In our newsflash of 10 December 2021, we referred to the extension of the mutual agreements between Belgium and France / Luxembourg until 31 March 2022. It was stated that the mutual agreement between Belgium and the Netherlands would likely be extended as well. And indeed, recently, the Belgian and the Dutch tax authorities decided
Update COVID-19 and cross-border employment: Agreements with France and Luxembourg: extended until 31 March 2022
With reference to our previous newsflashes regarding this topic, the idea behind the COVID-19 agreements lies in the fiction that salaried workers who work from home due to travel restrictions remain taxable in the state where they previously exercised their professional activity before the outbreak of the corona crisis. However, this tax fiction strictly applies
Changes to the Belgian expat tax regime – draft law filed in parliament
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
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
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
Time to verify your night – and shift labour: check your shift premium and the calculation of the ⅓ norm!
Strict case law regarding the shift premium and more strict FAQ regarding ⅓ norm urges for action Night – and shift labour incentive Companies with employees performing shift or night work can receive a partial exemption from the payment of wage withholding taxes. The ‘discount’ is quite substantial: as an employer you can save up
