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Latest news & developments

Adjusted notice periods as from May 1st

3 May 2018

On March 30th, the Act of March 26th regarding the strengthening of economic growth and social cohesion was published in the Belgian Official Gazette. This Act contains a multitude of changes in different fields among which the adjustment of the notice periods that are applicable when an employer terminates the employment agreement of an employee

Investment deduction percentages for assessment year 2019 published

2 May 2018

On 27 April 2018, the new percentages for investment deduction, applicable to assessment year 2019, were published in the Belgian Official Gazette. In order to apply the investment deduction, the taxpayer needs to comply with certain conditions and formalities. Here is a summary of the percentages for assessment year 2019: 1. One-shot investment deduction Private individuals:

Belgian Tax Authorities announce some of their focus areas for 2018 tax audits

27 April 2018

The Belgian Tax Authorities have recently announced some of their focus areas for 2018 for tax audits. This early warning allows both individual taxpayers and enterprises to ensure compliance with their Belgian tax obligations. Individuals and enterprises that have not filed tax returns will in any event be selected. Enterprises can expect to face more

Dutch 30% tax ruling: from 8 to 5 years

24 April 2018

The Dutch 30% ruling is often referred to as a beneficial tax regime, subject to a set of conditions, for employees who are hired abroad (i.e. transferred from abroad or recruited from abroad) to work in The Netherlands.  An important condition is that the employee must hot have lived within 150 kilometres of the Dutch border

Local File for assessment year 2018 – Don’t wait until the due date is near!

23 April 2018

In line with the three-tier documentation approach as provided under the OECD’s BEPS Action Point 13, Belgium has enacted specific transfer pricing (TP) documentation requirements into its tax law. This alert focuses on the Local File, which specifically requires reporting on intercompany transactions. Given the complexity of the matter, we recommend not waiting until the

Cycling allowance: is the shortest way always the right way?

19 April 2018

In Belgium, employers can grant a cycling allowance to employees who make use of a regular bike or an electric bike for travelling to and from work. This commuting allowance is generally tax-free (and exempt from social security contributions) up to a maximum amount of EUR 0,23 per kilometre. In practice, employers are often only