News articles written by Nicolas de Limbourg

Company provided housing: new practice note

22 May 2018

When a company puts a house or an apartment at the disposal of one of its directors or employees, the beneficiary is taxed on a benefit in kind. The calculation of the benefit in kind depends on whether the housing is provided by an individual (100/60 x indexed cadastral income) or by a company (100/60

Dutch 30% tax ruling: from 8 to 5 years

24 April 2018

The Dutch 30% ruling is often referred to as a beneficial tax regime, subject to a set of conditions, for employees who are hired abroad (i.e. transferred from abroad or recruited from abroad) to work in The Netherlands.  An important condition is that the employee must hot have lived within 150 kilometres of the Dutch border

Cycling allowance: is the shortest way always the right way?

19 April 2018

In Belgium, employers can grant a cycling allowance to employees who make use of a regular bike or an electric bike for travelling to and from work. This commuting allowance is generally tax-free (and exempt from social security contributions) up to a maximum amount of EUR 0,23 per kilometre. In practice, employers are often only

Mobility budget – Agreement within the Federal Government

22 March 2018

Earlier this week, the anticipated legislation regarding the mobility allowance (“cash for car”) was approved by Parliament. Following the advice and remarks from several official institutions, the government also started working on the introduction of a mobility budget. It is anticipated that when the mobility budget, will also become legislation, it will co-exist with the