FAQs and administrative guidelines on the partial exemption from the wage withholding tax in the framework of R&D
A partial exemption from the wage withholding tax for qualified researchers carrying out research and development activities is provided. In practice, there was a discussion about the conditions to apply this exemption. The wave of tax audits regarding the partial exemption from the wage withholding tax, more in particular in the framework of R&D, demonstrated that
Online reporting of foreign bank accounts now available
As communicated earlier, all tax residents of Belgium must now report their foreign bank accounts to the Central Contact Point (CCP) with the National Bank of Belgium. Since 26 May 2015, tax residents of Belgium can also use the online tool on the website of the Central Contact Point (https://cappcc.nbb.be) to report their foreign bank
Foreign bank accounts must be reported to Belgian National Bank
As from now all tax residents of Belgium must report their foreign bank accounts to the Central Contact Point (CCP) with the National Bank of Belgium. If you (or your dependent children) had a foreign bank account (of any type) during the calendar years 2011, 2012, 2013 and/or 2014, you have the obligation to report
Proposal to increase the maximum amount for non-recurring collective bonuses
On 6 March 2015, the Federal Council of Ministers approved a draft Royal Decree to increase the maximum (gross) amount of non-recurring collective bonuses from EUR 3,100.00 to EUR 3,169.00 as from 1 January 2016. The Federal Labour Council also approved the draft Royal Decree and has now requested to increase the maximum amount to
New daily lump sum allowances list as from 1 April 2015
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
Belgium-Luxembourg cross-border workers
Belgium-Luxembourg cross-border workers: mutual agreement signed and information regarding evidence to support presence in Luxembourg published Following the announcement made early February, the Belgian and Luxembourg finance ministers concluded on 16 March 2015 a mutual agreement with respect to cross-border employment tax situations that confirms, retroactively as from 1 January 2015, the introduction of a derogation to
Meal vouchers and non-recurring collective bonuses – Adjustment to maximum amounts
The Council of Ministers recently approved two draft Royal Decrees regarding meal vouchers and non-recurring collective bonuses. These Royal Decrees contain the following adjustments: The maximum amount of employer’ contribution for meal vouchers will be increased from 5.91 EUR to 6.91 EUR per voucher. Taking into account a minimum employee’s contribution of 1.09 EUR, the
NETHERLANDS – Preliminary ruling on the 150 km criterion of the 30% regime
On 24 February 2015, the European Court of Justice (‘ECJ’) issued a preliminary ruling on the question whether the 150 km criterion of the 30% regime for incoming workers is to be upheld. The 150 km criterion applies to the 30% regime since 1 January 2012. Employees residing at a distance of less than 150
