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Update COVID-19 and cross-border employment: agreement with the Netherlands no longer applicable as from 1 July 2022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
New expat regime in Belgium – Royal Decree published on the social security treatment of cost allowances
As indicated in our newsflash of 9 February 2022, the Belgian National Social Security Office aligned its position with the position of the Belgian tax authorities regarding non-taxable allowances granted within the framework of the new special tax regime. This means that the non-taxable allowances are exempt from social security contributions. However, article 19 of
Investigation period for direct taxes soon prolonged without distinction between an ordinary investigation and a fraud investigation?
A legislative proposal has been submitted to the Belgian Parliament with a view to harmonising the investigation and assessment periods for income tax and VAT. The proposal primarily looks to amend the legal provisions relating to the investigation period for direct tax matters. Currently, the normal investigation period for income tax is 3 years. This
Update COVID-19 and cross-border employment: agreements with the Netherlands, France and Luxembourg: extension confirmed
In our newsflash of 24 March 2022 we referred to the official extension of the mutual agreement between Belgium and Germany until 30 June 2022. We mentioned that, unless agreed otherwise, the agreements with the Netherlands, France and Luxembourg will in principle be automatically extended until 30 June 2022. This is now confirmed. Indeed, the
Update COVID-19 and cross-border employment: agreement with Germany: official extension
In our newsflash of 21 March 2022 we referred to the automatic extension of the mutual agreements between Belgium and the Netherlands / France / Luxembourg until 30 June 2022. We mentioned that, although no automatic extension was foreseen for the agreement with Germany, it was very likely the mutual agreement between Belgium and Germany
