New daily lump sum allowances list as from 1 April 2015
An employer/company can pay daily lump-sum allowances for foreign business travel to employees or company directors in order to reimburse certain expenses. If the lump-sum reimbursements for short-term business trips abroad (not exceeding 30 calendar days) are determined on the basis of the list of allowances paid by the Federal Public Department of Foreign Affairs
NETHERLANDS – Preliminary ruling on the 150 km criterion of the 30% regime
On 24 February 2015, the European Court of Justice (‘ECJ’) issued a preliminary ruling on the question whether the 150 km criterion of the 30% regime for incoming workers is to be upheld. The 150 km criterion applies to the 30% regime since 1 January 2012. Employees residing at a distance of less than 150
Administrative cost charged for certain Belgian residence applications from 2 March 2015
The intention of the Government to apply charges for residence applications in order to cover the administrative costs was already present in the Program Act of 19 December 2014. On 16 February 2015, the Government approved a new Royal Decree, which becomes effective on 2 March 2015. Individuals who apply for Belgian residence will be charged an
Tax exemption on registration of foreign company cars: VAT certificate no longer required
In principle all cars that are used on public roads in Belgium have to be registered in Belgium, including company cars provided by foreign employers. However, depending on the factual circumstances, specific exceptions may be available. If, for example, certain conditions are met, no registration is required for Belgian employees who drive, on Belgian public roads, a company car (with
Update – Exemption method for foreign professional income incompatible with EU Law
As mentioned in our headline of 17 December 2013, Belgium was sentenced by the European Court of Justice for breaching EU law. The relevant judgment indicated that EU law is violated where a taxpayer cannot effectively benefit from personal tax benefits linked to his family status (e.g. increase in tax free amount for dependent children)
Belgian corporate tax deduction rejected for stock option plan cost recharged by foreign parent company
Court of Appeal of Brussels confirms four-year old decision of Court of First Instance of Brussels. We refer to our HRS Headline of 26 May 2010. On 25 June 2014, the Court of Appeal of Brussels confirmed the decision of the Court of First Instance of Brussels of 16 April 2010. According to this decision,
The 6th State Reform and Belgian expatriate tax
On 28 May 2014 the law of 8 May 2014, modifying the Belgian income tax code of 1992 following the 6th State Reform (Act of 6 January 2014) was published in the Official Gazette. Rules applicable until tax year 2014 (income year 2013 included) Foreign executives temporarily working in Belgium for whom the special tax
6th State reform: Taxation of individuals – Changes published
On the 28th of May 2014 the law reforming the Belgian Income Tax Code in light of the 6th state reform has been published in the Official Gazette. Due to this state reform Regions (Flanders, Brussels and Wallonia) will obtain increased fiscal autonomy. A portion of the personal income tax will be attributed to the
