New expat regime in Belgium – VOTED
We refer to our previous newsflash of 22 December 2021 in which we informed you that the draft legislation regarding the changes to the Belgian expat regime was planned to be voted on in the plenary session of the Chamber at the end of December 2021. Hereby, we would like to inform you that the
Tax Bites Podcast: Proposed implementation of the minimum tax in the EU and the unshell proposal
On 22 December, the European Commission issued 2 proposals. One proposal deals with the introduction of the global minimum tax in the EU by 2023. The EU proposal deviates from the OECD proposal on a number of topics. Find out how the proposal will look like in this Tax Bites episode with Jean-Philippe van West and
New expat regime in Belgium – update
We refer to our previous newsflash of 3 December 2021 in which we informed you that the Belgian government formally filed draft legislation in federal parliament regarding among others the changes to the Belgian expat tax regime (on 1 December 2021). In the meantime, the draft legislation has been discussed for the first time in
Update COVID-19 and cross-border employment: Agreement with Germany extended until 31 March 2022
In our newsflash of 10 December 2021 and our newsflash of 15 December 2021, we referred to the extension of the mutual agreements between Belgium and France / Luxembourg / the Netherlands until 31 March 2022. It was stated that the mutual agreement between Belgium and Germany would likely be extended as well. And indeed,
Tax Bites Podcast: The Global Minimum tax for MNE’s
On 20 December, the OECD published its proposal for a global minimum tax. All MNCs in scope of the minimum tax will be subject to a taxation of at least 15% in each country where they are active. In this podcast, the publication of the OECD is discussed and the reflections on the impact of
December 20 OECD/G20 Pillar 2 GloBE Model rules
A ten minutes tour of: The introduction of a global minimum taxation of 15% Some salient new points, such as inclusion of deferred taxes to calculate jurisdictional ETR The importance of modeling to understand the impact The ambitious timeline for implementation Earlier today, the OECD published the long awaited Global Anti-Base Erosion Model Rules (Pillar
Update COVID-19 and cross-border employment: Agreement with the Netherlands extended until 31 March 2022
In our newsflash of 10 December 2021, we referred to the extension of the mutual agreements between Belgium and France / Luxembourg until 31 March 2022. It was stated that the mutual agreement between Belgium and the Netherlands would likely be extended as well. And indeed, recently, the Belgian and the Dutch tax authorities decided
Update COVID-19 and cross-border employment: Agreements with France and Luxembourg: extended until 31 March 2022
With reference to our previous newsflashes regarding this topic, the idea behind the COVID-19 agreements lies in the fiction that salaried workers who work from home due to travel restrictions remain taxable in the state where they previously exercised their professional activity before the outbreak of the corona crisis. However, this tax fiction strictly applies
