News articles written by Christiaan Moeskops

Taxation of Dutch AOW pensions – Circular 8 March 2018

20 March 2018

Certain taxpayers, who have been living and/or working in The Netherlands, may decide to move their residency from The Netherlands to Belgium and retire in Belgium. Over the years, there has been quite some discussion and uncertainty in the Belgian fiscal landscape with respect to the taxation of Dutch AOW pensions, paid to tax residents

Stock options and management companies

18 April 2017

On 13 April 2017, a practice note has been published by the Belgian tax authorities with respect to stock options granted to a director/permanent representative of a management company. Unquoted stock options attributed to natural persons and accepted in writing within 60 days following the grant are taxable in Belgium in the hands of the

New wave of tax audits on wage withholding tax incentives

7 March 2017

The Belgian tax authorities announced a new wave of tax audits with respect to the application of the Belgian wage withholding tax incentives (more in particular the incentives with respect to research and development, night and shift labour, overtime, etc.).   Experience based on previous audits A few years ago, a similar wave of audits