News articles written by Philip Maertens

Update COVID-19 and cross-border employment: agreement with France extended

2 April 2021

In our newsflash of 9 December 2020 we referred to the extension of the mutual agreement between Belgium and France, which includes a “force majeure tolerance” for cross-border workers in relation to government imposed COVID-19 (travel) restrictions. As countries are rolling out comprehensive vaccination schemes and various lockdown measures have been reintroduced, we are slowly

Update COVID-19 and cross-border employment: agreement with Germany extended

31 March 2021

In our newsflash of 5 January 2021 we referred to the extension until 31 March 2021 of the mutual agreement between Belgium and Germany, which includes a “force majeure tolerance” for cross-border workers in relation to government imposed COVID-19 (travel) restrictions. Despite the roll-out of vaccination programs in many countries, it is still an uncertain

PwC’s Workforce Podcast

22 March 2021

A series of podcasts tackling the key issues organisations face today regarding their most important asset: their workforce We’re delighted to announce the launch of PwC’s Workforce Podcast series. Our PwC experts will tackle the key issues organisations face today on their most important asset: their workforce. Last year, working remotely became the new standard,

Cadastral income for properties abroad – update

18 March 2021

As mentioned in our Newsflash of 8 December 2020, the European Court of Justice (ECJ) imposed a lump-sum fine and penalties for each day that the Belgian tax authorities would continue to maintain a difference in tax treatment for rental income depending on whether the property is located in Belgium or abroad. In order to

Employer interventions for homework: updated guidelines beyond COVID-19

2 March 2021

As many questions on the possible financial contributions that employers may make to the various home office costs incurred by their employees remained unanswered in the Circular of 14 July 2020 (see our newsflash of 17 July 2020 in this respect), a new Circular (2021/C/20) was published by the Federal Public Service for Finance on

Home working expense allowance – update

17 February 2021

On 12 February, the Minister of Finance, Mr. Vincent Van Peteghem announced that some fiscal support measures will, further to the Covid-19 pandemic, be extended. One of these measures relates to the home working allowance. Since the government thinks that many companies will continue encouraging home working after the Corona Crisis, the tax-free allowance for

Tax forms 281.10 (employees) and 281.20 (company directors) – Income of 2020: also for remuneration received from related foreign companies!

1 February 2021

The models of salary slips (“Fiche 281.10” for employees and “Fiche 281.20” for company directors) to be used to report remuneration paid or granted in 2020 are now available on the Federal Public Service (“FPS”) of Finance’s website. The fiches 281.10 and 281.20 must be lodged electronically (via Belcotax-on-Web) with the FPS before 1 March