News articles written by Christiaan Moeskops

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

Direct pension promise contracts need to be reported to DB2P before 31.12.2014

2 October 2014

In 2006, the Belgian legislator decided to create a database for second pillar pensions (called ‘DB2P’). Information gathering started in 2011. DB2P will be fully operational soon. Pension institutions have a reporting obligation to DB2P with regard to all occupational pension schemes managed by them. This mandatory communication includes a recurrent upload of individual pension