News articles written by Christiaan Moeskops

Cross-border working – the end of COVID-19 tax and social security no-impact measures

27 June 2022

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

21 June 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

Tax reform night- and shift labor wage withholding tax incentive

4 April 2022

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

Board diversity: Gender quota at EU listed boards – Proposal for a Directive on improving the gender balance among directors of listed companies

25 March 2022

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

Brace Yourselves – R&D wage withholding tax incentive audits are coming!

1 March 2022

The Belgian tax authorities are once again starting to conduct tax audits on the application of wage withholding tax exemptions for research and development. The most recent round of audits relate to income year 2020. In our earlier newsflash we put together some important key takeaways from the tax audits of income year 2019. The

Cost proper to the employer: revisiting the new reporting obligation

28 January 2022

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