Latest news & developments
New expat regime in Belgium – Royal Decree published
This week a Royal Decree was published laying down the form and content of the “application form” needed by employers/companies in order to apply for the new regime for inbound taxpayers and inbound researchers. This Royal Decree and the application forms can be found on our dedicated microsite in respectively section ‘Latest Update’ and ‘Procedure’. Our microsite
Brace Yourselves – R&D wage withholding tax incentive audits are coming!
The Belgian tax authorities are once again starting to conduct tax audits on the application of wage withholding tax exemptions for research and development. The most recent round of audits relate to income year 2020. In our earlier newsflash we put together some important key takeaways from the tax audits of income year 2019. The
Fee Forms 281.50: Reduction of the administrative burden
French article: Fiches fiscales 281.50 : Réduction de la charge administrative Dutch article: Fiches 281.50: verlichting van de administratieve lasten On 28 January 2022 the law on various tax provisions of 21 January 2022 was published in the Belgian Official Gazette. One of these provisions changed the regulations on the fee forms 281.50 with
New Digital Europe calls opening 22/02
Recently the European commission published the second wave of calls for the Digital Europe funding program. The program is tailored towards organizations investing in digital technology research, development, market deployment and the overall digital transformation of the Union. The programme has a budget of over € 7.5 billion to support the development of a wide
European Innovation Council 2022 Work Programme adopted
The European Innovation Council (EIC), which falls under the banner of Horizon Europe, is the European commission’s flagship innovation programme. It is aimed at identifying, developing and commercializing breakthrough technologies and game changing innovations that are high-risk and high-impact in nature.The goal of EIC is to support researchers, start-ups and SMEs with the development and
(Non-)Executive Remuneration – Is your pay framework aligned with your sustainable and long-term goals?
Explanatory note concerning the remuneration of non-executive directors and members of the executive management We informed you of the release of the explanatory note on the remuneration report issued further to the introduction of the say on pay principle by the Revised Shareholders’ Rights Directive (SRD II) in our newsflash dated 24 February 2021. In
Confirmation position NSSO regarding the tax free lump sum expense allowances of the ‘new Belgian expat tax regime’
We refer to the previous newsflash of 6 January 2022 in which we informed you that the ‘New expat regime’ was voted on 23 December 2021 and published on 31 December 2021 in the Official Gazette. This new legislation entered into force as from 1 January 2022. However, until now, no official position was taken
New expat regime in Belgium – application forms
In our previous newsflash of 25 January 2022, we referred to the introduction of the new expat tax regime (applicable as of 1 January 2022) and to the transitional period that is foreseen (phase out of the old special tax regime and the possibility for opting in for the new regime, under certain conditions). There