New withholding tax exemption for variable shifts adopted in Parliament

International employment taxes

3 May 2023

R&D Wage withholding tax exemption – Strict interpretation of start dates confirmed in case law leading to altered interpretation of fiscal authorities

The tax audits with respect to the application of the partial withholding tax exemption for research and development with respect to income year 2021 are ongoing. With recent case law on the subject, two critical elements should be considered during these types of audit. Upfront notification with Belspo Recent case law of the Belgian Court