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Latest news & developments

28 March 2024

Exemption of withholding tax for night and shift work, a new measure for variable shifts

On 22 March 2024 (published on 27 March 2024), the Federal government introduced amendments to a draft bill which outline a new transitional measure regarding the withholding tax exemption for night and shift work.  This transitional measure, referred to as “variant bis” is in response to the uncertainty that arose after the Constitutional Court opened

25 March 2024

New wave of Belgian transfer pricing audits

The Belgian tax authorities have recently initiated a new wave of transfer pricing audits. Many taxpayers have already or will soon receive an in-depth questionnaire requesting bulk taxpayer information in relation to their transfer pricing arrangements.  This first request for information on intercompany transactions and the activities carried out by the Belgian company or branch

15 March 2024

CSDDD Gets the Green Light from the EU Council with Reduced Scope

As sustainability takes center stage in global policy conversations, there has been an increasing change in how businesses approach their social, environmental, and governance responsibilities. With today’s vote in the Committee of Permanent Representatives of the Governments of Member States to the European Union (COREPER), the European Council has de facto given the green light

7 March 2024

Advance tax payments: Mind the significant increase of the surcharge

A surcharge is due on the final amount of Belgian corporate income tax payable upon assessment in case a company doesn’t settle its Belgian corporate income taxes due by means of timely advance tax payments during the financial year concerned. Please be advised that the global surcharge will be increased to 9% for assessment year

28 February 2024

Holding companies – VAT deduction methodology – Reporting obligations

Introduction By the end of June 2023, companies applying the real use VAT deduction method (cost allocation) for mixed taxable persons had to notify it to the Belgian VAT authorities. Now these companies also have to communicate a whole set of information to back-up this VAT deduction methodology. For VAT taxable persons that already applied