Proposed change – Tax treatment of stock options
Stock options aretaxable on the 60th day following the offer if an employee or company director has accepted the offer in writing within 60days following the offer. The taxable option value is generally calculated as a percentage of the market value of the underlying shares on the day prior to the actual offer date or
New changes in the taxation of company cars
As announced in our previous Headlines, the law containing various measures published in the Official Gazette on 30 December 2011 fundamentally changes the way of computing the taxable benefit in kind arising from the private use of a company car, effective 1 January 2012. As explained, the yearly taxable benefit in kind will be computed
New Belgian Personal Income Tax Measures – Update
On 30 December 2011, the Act of 28 December 2011 containing various (tax) measures was published in the Official Gazette. It contains some – but not all – of the measures announced by our government in December of last year. The personal income tax provisions, recorded in this recent Act, concern: – changes in the
