Unified statute for white and blue-collar workers
As you (probably) know, in 2011 the Belgian Constitutional Court ruled that the different treatment between blue and white-collar workers is discriminatory as there is no justification to do so. Although the Court’s decision concerned two specific features (notice period and sick days), it is generally expected that also other distinctions between blue and white-collar
Belgian Tax reform
New withholding tax measures Within the framework of the 2013 budget agreement, new tax measures with respect to the Belgian withholding tax on movable income have been enacted in the Program Act of 27 December 2012. The new tax measures are applicable to dividends, interests and royalties attributed or made payable as from 1 January
Update: VAT invoicing
The Act implementing the Invoicing Directive 2010/45/EU has been published in the Belgian Official Gazette. The invoicing Directive 2010/45/EU is based on the study PwC has carried out for the European Commission in 2008, aimed at harmonising and simplifying the Community rules on the electronic sending, receipt and storage of invoices. The new rules will
Update: VAT & company cars
With more than a year having passed since administrative VAT decision ET.119.650, the Minister of Finance announced that the VAT authorities will publish shortly the long-awaited VAT addendum stipulating how private use of company cars is to be determined. The new guidelines will take effect on 1 January 2013. For 2012, the administrative tolerance set
Belgium: Shifting gears towards transfer pricing audits
In brief In the last few days in Belgium, PwC has observed a large number of transfer pricing audits being initiated. The Belgian tax administration appears to be shifting gears on the transfer pricing front in order to raise revenues and prevent erosion of the tax base. Due to the lack of resources within the
Legislative amendments impacting tax aspects of cross-border provision of services
By virtue of the Miscellaneous Provisions Act of 13 December 2012 (published in the Belgian Official Gazette on 20 December 2012), two new provisions were enacted in respect of the taxation of services provided by non-residents to Belgian companies. Withholding at source for qualifying service fees As from 1 January 2013, pursuant to the introduction
OECD webcast on the BEPS action plan: Update on 2014 deliverables
On January 23 2013 the Organisation for Economic Cooperation and Development held a webcast providing updates and insights into its ongoing Base Erosion and Profit Shifting project. The OECD’s presentation follows the release of its Action plan on Base Erosion and Profit Shifting on July 19 2013, which addressed the perceived flaws in international tax
Transitional regime extended for the year 2014 & Opening of infrindgement procedure against Italy
Belgian VAT Tax point rules: extension of the transitional regime by one year Based on the implementation of the Invoicing Directive 2010/45/EU in Belgium, the issuance of an invoice prior to a taxable event is no longer considered as a tax point for Belgian VAT purposes as of 1st January 2013. As a result thereof,
