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Latest news & developments

4 April 2022

Tax reform night- and shift labor wage withholding tax incentive

On March 24, the Belgian parliament voted new legislation introducing a number of changes with respect to the night – and shift labor wage withholding tax incentive (and some changes to the other wage withholding tax incentives). Below we list the most important changes (The amendments will apply to remuneration paid or awarded as from

1 April 2022

First call Interreg North-West Europe launched

The first call of the new 2021-2027 programme of Interreg North-West Europe (NWE), was launched on 22 March. The programme can fund 60% of a transnational project with 3 partners of 3 different NWE countries. The deadline for the first step application of this call is the 15th of June 2022. A grand total of

31 March 2022

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

25 March 2022

Board diversity: Gender quota at EU listed boards – Proposal for a Directive on improving the gender balance among directors of listed companies

On 14 March 2022, the Council adopted the text of the proposal of Directive on improving gender balance on boards of listed companies, which was pending since November 2012. This initiative aims to accelerate progress towards gender balance on boards of listed companies. Small and medium-sized enterprises would be excluded from the scope of the

25 March 2022

Update: Extension till 16 May 2022 granted for the filing of the Summary statement 325.48 by qualifying Digital platform operators

In previous alerts we informed you that in anticipation of DAC7 specific reporting obligations apply in Belgium for digital platform operators since 2021. Under these rules, qualifying digital platform operators have to inform service providers active on the platform on their fiscal and social obligations. In addition, they have to send annually to these service

24 March 2022

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