News articles written by Christiaan Moeskops

R&D wage withholding tax incentive audits – Mind the formalism and prepare yourself

13 November 2019

As mentioned in our earlier newsflash the Belgian tax authorities have been issuing extensive and numerous tax audits with respect to the application of the wage withholding tax exemption for Research and Development over income year 2017.  Please find hereafter some very important key takeaways. Mind the formalism and be prepared to substantiate the incentive claimed!

Withholding tax exemption for shift work – Update

2 October 2019

Incorrect application of the withholding tax exemption for shift work can result in very substantial claims from the tax authorities. In a recent newspaper it was for example pointed out that VAB is risking to pay millions of euros to the Belgian tax authorities in case it would lose its case before court. Shiftwork is defined by law

Tax audits – Partial wage withholding tax exemption for R&D

15 March 2019

The Belgian tax authorities are again issuing tax audits with respect to the application of the wage withholding tax exemption for Research and Development over income year 2017. Extensive list of questions  A few years ago, a similar wave of audits took place. Compared to the previous tax audits, we notice that the list of

Mobility budget (and changes on mobility allowance) finally entered into force

1 March 2019

Last week, the Chamber of Representatives finally approved the draft law of  the mobility budget. The idea of the mobility budget is (just like the mobility allowance) to stimulate employees who have a company car to opt for different means of transportation. Via this way, the government hopes to tackle the mobility problem and to