COVID-19: a multi country overview of supportive measures
The continued spread of the coronavirus (COVID-19) is forcing governments to take drastic measures to take back control over the human impact of COVID-19 and reduce the number of contaminations. There is no doubt that this pandemic is equally having a detrimental impact on the global economy. Throughout the world, countries take a multitude of
COVID-19: a multi country overview of supportive measures
The continued spread of the coronavirus (COVID-19) is forcing governments to take drastic measures to take back control over the human impact of COVID-19 and reduce the number of contaminations. There is no doubt that this pandemic is equally having a detrimental impact on the global economy. Throughout the world, countries take a multitude of
Fast Track Ruling – Homeworking (Expense Allowance)
Employees incur expenses that are inherent in the performance of their duties in their relationship with an employer. Accordingly, due to their nature, such expenses are to be borne by the employer. The employer, i.e. the company, can ask the Ruling Office (Dienst Voorafgaande Beslissingen/Service des Décisions Anticipées) for confirmation that the lump sum allowances
Coronavirus: support for your business in times of unprecedented challenges
The spread of the coronavirus (COVID-19) is forcing governments around the world, including in Belgium, to take drastic measures to take back control over the human impact of Covid-19. Although required, these countermeasures are causing major disruption for individuals, families, businesses and the global economy in general. Aware of the significant impact of the pandemic
Coronavirus – impact on international workforce – update for Luxembourg and France
As mentioned in our newsflash of 13 March 2020, following the health situation linked to the Covid-19 crisis, in order to “flatten the curve”, companies are taking isolation measures and are moving in an accelerated pace to fully remote working (homeworking) where possible. In fact, many cross-border workers will be called upon to do more
Coronavirus – impact on companies with an international workforce
The outbreak and spreading of the coronavirus (COVID-19) leaves almost no one unaffected. It has become a worldwide phenomenon impacting personal and family life, governments, businesses and the economies across the globe. Depending on the location and anticipated impact of the virus, certain (sometimes extreme) measures (such as quarantine and lock down) and safety precautions
Annulment of the Cash for Cars system by the Belgian Constitutional Court
As from January 2018, employees have the possibility to exchange their company cars for a mobility allowance – the so called Cash for Cars system. This mobility allowance is subject to a beneficial social security & income tax treatment. The main goal of the implementation of the Cash for Cars system was to tackle the
Taxation of French-sourced dividends: confirmation of the Supreme Court decision
On 17 December 2019, the Court of Appeal of Antwerp confirmed the position of the Court of cassation in its arrest dated 16 June 2017 (previously commented) with respect to the application of a foreign tax credit in Belgium in relation to French-sourced dividends received by Belgian private investors. Background The case concerned French-sourced dividends