News articles written by Nicolas de Limbourg

Wage withholding taxes for French residents, effective from 1 January 2019

30 November 2018

A big change is coming for France. As from 1 January 2019, for French resident taxpayers, wage withholding tax (“prélèvement à la source” or PAS) will be applied on certain types of income (including employee’s remuneration). This measure, which was initially foreseen as of 1 January 2018 but postponed with one year, will impact many

Decision of the European Court of Justice: taxation of foreign employment income

15 November 2018

In 2017, the Belgian Court of First Instance of Liege referred a question to the Court of Justice of the European Union (CJEU) for obtaining a preliminary ruling. It concerned the situation of a tax resident of Belgium, employed in a company established in Luxembourg. His position as a financial consultant resulted in the fact

Business travel within Belgium: new indexed amounts for lump-sum cost reimbursements

15 November 2018

If certain conditions are met, employers are allowed to make lump-sum payments, which are tax-free in the hands of the employees, in order to reimburse these employees for expenses incurred due to business travel within Belgium. As of 1 October 2018 a tax-free meal allowance of EUR 17.06 (instead of EUR 16.73 per day) is

Transitional law for expats under the current Dutch 30% ruling

30 October 2018

In our Newsflashes of 24 April 2018 and 30 May 2018, we already referred to the announcement of the Dutch government that it will reduce the maximum duration of the 30% ruling, notably from 8 to 5 years, as of 1 January 2019. This proposed legislation to reduce the Dutch expat ruling will also apply to

New daily lump-sum allowances list as from 6 July 2018

21 September 2018

An employer/company can pay daily lump-sum allowances for foreign business travel to employees or company directors in order to reimburse certain expenses. If the lump-sum reimbursements for short-term business trips abroad (not exceeding 30 calendar days) are determined on the basis of the list of allowances paid by the Federal Public Department of Foreign Affairs