Circular letter – Temporary exemption for transferring Belgian wage taxes due to the COVID-19 pandemic
Recently, the Belgian tax authorities issued an administrative guideline in relation to the COVID-19 measure which was introduced by the law of July 15, 2020 containing various tax provisions on the partial exemption of transferring Belgian withholding taxes. Employers – who have made use of the temporally unemployment for at least one employee during a
Circular 2020/C/96 on the taxable basis of foreign movable income
On July 9, 2020, the Belgian Tax Administration published the Circular 2020/C/96 with respect to the determination of taxable income in case of collection of foreign movable income. It confirms that, in case of collection of a foreign movable income, the taxable amount is determined by deducting the foreign tax effectively withheld from the foreign
Update COVID-19 and cross-border employment: FAQ 17 June 2020
Currently, the COVID-19 health crisis seems to be under control within Europe, with some local lock-down measures being put in place and barring a potential second wave. So, if things continue to evolve in a positive manner during summer, it looks like employees might gradually be able to return to their regular (pre-corona) cross-border working
Circular letter on the taxation regime of the collaborative economy: impact of the decision of the Constitutional Court
Circular letter on the taxation regime of the sharing economy: impact of the decision of the Constitutional Court On June 25, 2020, the Belgian Tax Administration issued a circular letter on the impact of the decision of the Constitutional Court in relation to the tax treatment of income from the sharing economy. As discussed in
Update COVID-19 and cross-border employment: agreements with Germany and France extended
As mentioned in our newsflash of 24 June 2020 the agreements concluded between Belgium and the Netherlands/Luxembourg, which implement a mutual “force majeure tolerance” for cross-border workers in relation to COVID-19 (travel) restrictions, were extended until 31 august 2020. We anticipated that a similar extension would become applicable for the agreements between Belgium and Germany/France).
Update COVID-19 and cross-border employment: agreements with Luxembourg and the Netherlands extended
We refer to our previous newsflashes regarding the specific agreements that Belgium has concluded with almost all of its neighboring countries (Germany, the Netherlands, France and Luxembourg). These agreements implement a mutual “force majeure tolerance” for cross border employees in relation to COVID-19 (travel) restrictions. A fiction is created in relation to the employment income
New lump-sum amount for reimbursement of business use of private car
Employees using a privately-owned car for business purposes can now be reimbursed a lump-sum amount of EUR 0,3542 per kilometer. Costs that an employee incurs when using a privately-owned car for business purposes can be reimbursed by the employer free of income tax and exempt from social security contributions. Repayment can be made on a
Core agreement on supporting measures for the purchasing power and the sectors in difficulty
With the government measures taken to combat the COVID-19 virus being reduced gradually, the current health crisis seems to be getting under control for now (pending an anticipated second wave). However, the social and economic impact of the crisis will continue to exist for a long time, further affecting individuals and companies. The past three
