Stock options granted by a Personal Service Company to its company director – not always tax deductible for the company

Reward

13 February 2024

Wage withholding tax exemption – Constitutional court has introduced a strict interpretation of the application requirements for the wage withholding tax exemption for shift work

Executive Summary In a request for preliminary ruling, the Belgian Constitutional Court was asked to rule on the discriminatory character (or not) of one of the conditions to apply the withholding tax exemption for night and shift work. Said condition requires that the shifts perform the same work in terms of content and magnitude of

6 July 2023

R&D wage withholding tax exemption – Practical implications of the stringent implementation by tax authorities partly clarified. Your action required by August 1st, 2023

Executive summary: The new position of the Belgian tax authorities regarding the notification of R&D programs and projects to Belspo is requiring a more proactive and detailed reporting As a result, the existing Belspo procedure of annual updates is temporarily abandoned in favor of multi-year applications including relevant R&D information Applicants are advised to update