Social security authorities exempt vans from CO2 tax
The social security authorities have recently adopted a new position on CO2 contributions on company vehicles. Principles of the current regime When an employer provides an employee with a company vehicle which can be used for purposes other than those strictly professional (i.e. private use, commuting from home to the workplace and collective transport of
Foreign business trips – Costs proper to the employer
Foreign business trips – Costs proper to the employer Costs incurred by employees during foreign business trips can be reimbursed free of income tax by their employer on a lump sum basis, provided the amount reimbursed is in line with the expense rates applied by the government for its own state personnel. As stated in
Unified status – Immediate and practical action points
Download On 1 January 2014, the law on the unified employee status, published in the Belgian official gazette of 26 December 2013, came into effect. We would hereby like to draw your attention to some practical implications which in our view should be on any employer’s to-do list. Take a picture! For those employees already
Taxation in the Netherlands: increased deductibility of Belgian social security contributions
Taxation in the Netherlands: increased deductibility of Belgian social security contributions Within the framework of the 2014 Dutch Tax Plan, a recent change was announced with respect to the deduction of Belgian employee social security contributions for Dutch income tax purposes, retrospective as of 1 January 2013. It concerns individual taxpayers whose earned income is
Telework and taxation
In a recent practice note of 16 January 2014, the Belgian tax authorities expressed their point of view regarding the income tax treatment in relation to the attribution of a computer and/or internet connection and internet subscription within the framework of teleworking. The practice note is generally applicable to employees and company directors working at
Proposed change – Revisiting the meal voucher system
A recently introduced proposal to change the current meal voucher system in Belgium seeks to maintain the benefits of the current system, while eliminating the additional cost and administrative burden. The proposal suggests replacing meal vouchers with meal allowances. The conditions for benefitting from the advantageous tax and social security treatment would remain unchanged. Please
Allowances for business trips of more than 30 days
Social security and tax authorities on the same page In accordance with Belgian legislation, social security contributions are due on any advantage in money or which can be expressed in money, granted by the employer to the employee as a counterpart for labour, and to which the employee is directly or indirectly entitled through his
Law on employment contracts – amounts 2014
Effective 1 January 2014, the salary thresholds set by the Employment Contracts Act of 3 July 1978 are the following: Statutory amounts Indexed amounts 2013 Indexed amounts 2014 EUR 16,100 EUR 32,254 EUR 32,886 EUR 19,300 EUR 38,665 EUR 39,422 EUR 32,200 EUR 64,508 EUR 65,771 source: Belgian Official Gazette of 25 October 2013 With
