News articles written by Christiaan Moeskops

Temporary unemployment and group insurance – points of attention

24 March 2020

The Belgian system of temporary unemployment is – as a result of the coronavirus pandemic – currently being used by more employers than ever before. It’s, however, essential to make sure there are no unintended consequences as a result of deploying temporary unemployment in the company. Against that backdrop, it’s important to point out that

Fast Track Ruling – Homeworking (Expense Allowance)

19 March 2020

Employees incur expenses that are inherent in the performance of their duties in their relationship with an employer. Accordingly, due to their nature, such expenses are to be borne by the employer. The employer, i.e. the company, can ask the Ruling Office (Dienst Voorafgaande Beslissingen/Service des Décisions Anticipées) for confirmation that the lump sum allowances

Annulment of the Cash for Cars system by the Belgian Constitutional Court

23 January 2020

As from January 2018, employees have the possibility to exchange their company cars for a mobility allowance – the so called Cash for Cars system. This mobility allowance is subject to a beneficial social security & income tax treatment. The main goal of the implementation of the Cash for Cars system was to tackle the

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