Belgian special tax regime: Royal Decree regarding the content of the form to apply for an extension
Previously, the forms to request the application of the new special tax regime applicable for incoming taxpayers & researchers were already issued. A new Royal Decree of 1 September 2022 (published in the Belgian Monitor on 19 September 2022) provides more information on the content of the form that will have to be used in
How to deal with shareholders’ dissent on say-on-pay?
Most companies held their annual general meeting for the financial year 2021 by now. At this occasion, shareholders expressed their view on the company’s pay practices through their advisory vote on the remuneration report and, where appropriate, their binding vote on the remuneration policy. What if shareholders acceptance in their policy and/or report voting is
Early indications of the direction of travel for broad tax reform
On Tuesday 5 July 2022, Professor Delanote of the University of Ghent published his vision note regarding the broad tax reform. The note includes recommendations for potential amendments in the scope of a broader tax reform. The note was drafted at the request of several ministers, however, there is no consensus among the Federal and/or
Cross-border working – the end of COVID-19 tax and social security no-impact measures
PwC and PwC Legal have a preferred relationship. As the clients of PwC and PwC Legal are both confronted with similar challenges in their day-to-day business, experts from PwC and PwC Legal have joined forces in this multidisciplinary newsletter to give their clients a full overview in one publication. The tax and social security measures
Changes to the Belgian ‘expat’ tax regime – extension until 30 september 2022
Since last week, the Belgian Chamber of Representatives is in the process of adopting a draft law aimed at extending the deadline for applications for the new special tax regime for incoming taxpayers and incoming researchers and for “opt-in” requests. As a reminder, new applications had to be submitted electronically by the employer or company
PwC’s Workforce Podcast – Latest updates in personal income tax returns for tax year 2022
Latest updates in personal income tax returns for tax year 2022 Personal income tax returns for 2022 will see some changes. Listen to our podcast to hear what the most significant changes are compared to 2021 and what remains the same, but shouldn’t be forgotten. We’ll also talk about the impact of Covid 19 and
Changes to the Belgian expat tax regime – Circular 2022/C/47
In the continuation of our series of newsflashes (last published on 10 March 2022 and 31 March 2022) in view of the new expatriate tax regime which came into effect on 1st January 2022, we would like to inform you that the tax authorities have issued their comments and views on this new regime in
Update COVID-19 and cross-border employment: agreement with the Netherlands no longer applicable as from 1 July 2022
In our newsflashes of 24 March 2022 and 25 March 2022 we referred to the official extension of the mutual agreement between Belgium and its neighboring countries (i.e. Germany, the Netherlands, France and Luxembourg) until 30 June 2022. The Belgian and the Dutch authorities have now officially confirmed that the application of the mutual COVID-19
