News articles written by Christiaan Moeskops

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

Parliamentary Commission of Finance approves Mobility Budget

18 January 2019

On Wednesday, 16 January, the Parliamentary Commission of Finance has approved the Mobility Budget. This is one of the last steps before the Mobility Budget can finally enter into force. If the Commission on Social Matters approves it as well then the Parliament will give the final green light in plenary session in February and

The mobility allowance is already being revised

7 September 2018

As from 1 January 2018, it is possible for employees to exchange their company cars for a mobility allowance – the so called ‘cash for cars’- which is subject to a beneficial social security & income tax treatment (see our newsflash of 25 May 2018). Now, after a short evaluation period, the Belgian Federal Government

Is your mobility strategy up to date?

27 August 2018

The changing world of mobility    In Belgium, cars are still the most frequently used means of transportation. Given the current tax and social security landscape, the company provided car is still a highly valued element in the reward scheme by many employees. Nonetheless, the landscape of the company car is changing with the upcoming new WLTP (Worldwide