New expat regime in Belgium – Royal Decree published
This week a Royal Decree was published laying down the form and content of the “application form” needed by employers/companies in order to apply for the new regime for inbound taxpayers and inbound researchers. This Royal Decree and the application forms can be found on our dedicated microsite in respectively section ‘Latest Update’ and ‘Procedure’. Our microsite
Brace Yourselves – R&D wage withholding tax incentive audits are coming!
The Belgian tax authorities are once again starting to conduct tax audits on the application of wage withholding tax exemptions for research and development. The most recent round of audits relate to income year 2020. In our earlier newsflash we put together some important key takeaways from the tax audits of income year 2019. The
Confirmation position NSSO regarding the tax free lump sum expense allowances of the ‘new Belgian expat tax regime’
We refer to the previous newsflash of 6 January 2022 in which we informed you that the ‘New expat regime’ was voted on 23 December 2021 and published on 31 December 2021 in the Official Gazette. This new legislation entered into force as from 1 January 2022. However, until now, no official position was taken
New expat regime in Belgium – application forms
In our previous newsflash of 25 January 2022, we referred to the introduction of the new expat tax regime (applicable as of 1 January 2022) and to the transitional period that is foreseen (phase out of the old special tax regime and the possibility for opting in for the new regime, under certain conditions). There
Cost proper to the employer: revisiting the new reporting obligation
Referring to our newsflash of 3 September 2021, we remind you that the new reporting obligation for companies to report the actual amount of costs proper to the employer that are reimbursed on the basis of supporting documents is applicable since 1 January 2022. Principle Based on the circular letter 2021/C/20 (employer interventions for home
Newsflash – Changes to the Belgian expat tax regime – Circular 2022/C/9
Until 31 December 2021, if specific conditions were met, the Belgian special tax regime for executives, researchers and other specialised staff could become applicable to the employment situation of foreign nationals working temporarily in Belgium. This regime was based on the Circular from 8 August 1983. In our previous newsflashes of 15 October 2021, 3
Everything you need to know about the new special tax regime in Belgium
We refer to our previous newsflash of 6 January 2022 in which we informed you that the new Belgian expat regime has been voted on 23 December 2021 and published on 31 December 2021 in the Official Gazette with entrance into force as of 1 January 2022. We welcome you to our web-based platform which
Lump sum benefit in kind for electricity and heating no longer possible without the provision of housing
All income that you receive from your employer is subject to income taxes. This is also the case for non-cash elements. In general, taxes should be paid on the actual value received by the employee, meaning the value that (s)he would have paid in case the employer wouldn’t intervene in such a cost. However, for
