Update COVID-19 and cross-border employment: agreements with the neighboring countries, a final extension?
In our newsflashes of 10 December 2021, 15 December 2021 and 21 December 2021 we referred to the extension of the mutual agreements between Belgium and the Netherlands / France / Germany / Luxembourg until 31 March 2022. It was stated that, unless agreed otherwise, the agreements with the Netherlands, France and Luxembourg will in
Council moves a step further in the adoption of a Carbon Border Adjustment Mechanism
On 15/03/2022 the Council of the EU reached an agreement on the Carbon Border Adjustment Mechanism (CBAM). The European ministers were able to find a common position on a general approach. This is an important step towards the implementation of the ambitious CBAM regulation. What is CBAM? CBAM is a mechanism that will target imports
Tax Bites Podcast: Pillar Two model rules
Commentary to the OECD Pillar 2 Model Rules and recent Ecofin meeting On 14 March the OECD released the long-awaited Commentary to the OECD Pillar 2 Model Rules. One day later a revised version of the EU draft directive seeking to implement Pillar 2 into the EU was discussed at the ECOFIN meeting. In this
Confirmation position NSSO regarding the tax free lump sum expense allowances of the ‘new Belgian expat tax regime’
We refer to the previous newsflash of 6 January 2022 in which we informed you that the ‘New expat regime’ was voted on 23 December 2021 and published on 31 December 2021 in the Official Gazette. This new legislation entered into force as from 1 January 2022. However, until now, no official position was taken
New expat regime in Belgium – application forms
In our previous newsflash of 25 January 2022, we referred to the introduction of the new expat tax regime (applicable as of 1 January 2022) and to the transitional period that is foreseen (phase out of the old special tax regime and the possibility for opting in for the new regime, under certain conditions). There
Cost proper to the employer: revisiting the new reporting obligation
Referring to our newsflash of 3 September 2021, we remind you that the new reporting obligation for companies to report the actual amount of costs proper to the employer that are reimbursed on the basis of supporting documents is applicable since 1 January 2022. Principle Based on the circular letter 2021/C/20 (employer interventions for home
Newsflash – Changes to the Belgian expat tax regime – Circular 2022/C/9
Until 31 December 2021, if specific conditions were met, the Belgian special tax regime for executives, researchers and other specialised staff could become applicable to the employment situation of foreign nationals working temporarily in Belgium. This regime was based on the Circular from 8 August 1983. In our previous newsflashes of 15 October 2021, 3
Belgian Tax authorities publish FAQs on reporting obligations for digital platform operators
The Belgian Tax Authorities recently published Frequently Asked Questions (“FAQs”) clarifying the reporting obligations for digital platform operators. A key takeaway is the upcoming due date for the first filings and their format. There are two important deadlines. First, by the end of February, in scope digital platform operators must inform service providers active on
