Latest news & developments
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
Cost proper to the employer: revisiting the new reporting obligation
Referring to our newsflash of 3 September 2021, we remind you that the new reporting obligation for companies to report the actual amount of costs proper to the employer that are reimbursed on the basis of supporting documents is applicable since 1 January 2022. Principle Based on the circular letter 2021/C/20 (employer interventions for home
Publication dates of the EU’s LIFE 2022 calls have been announced
The European Commission’s CINEA (European Climate, Infrastructure and Environment Executive Agency) has just announced the publication dates of the new 2022 calls for proposals of the LIFE programme. With a sizable budget of € 5.4 billion from 2021 to 2027, this EU funding programme is entirely dedicated to nature-related, climate action and environmental projects. It
Newsflash – Changes to the Belgian expat tax regime – Circular 2022/C/9
Until 31 December 2021, if specific conditions were met, the Belgian special tax regime for executives, researchers and other specialised staff could become applicable to the employment situation of foreign nationals working temporarily in Belgium. This regime was based on the Circular from 8 August 1983. In our previous newsflashes of 15 October 2021, 3
New incentive opportunities for circular economy in the manufacturing industry in Flanders
The Flemish Government is fully committed towards a circular economy. This commitment is reflected in the Flemish Resilience Recovery Plan and supports the ambition to reduce the material footprint and greenhouse gas emissions by 2030 in line with the broader European goals. In this regard, the Flemish Government just launched two new incentive programmes: ‘circular
Belgian Tax authorities publish FAQs on reporting obligations for digital platform operators
The Belgian Tax Authorities recently published Frequently Asked Questions (“FAQs”) clarifying the reporting obligations for digital platform operators. A key takeaway is the upcoming due date for the first filings and their format. There are two important deadlines. First, by the end of February, in scope digital platform operators must inform service providers active on
Payments to tax havens : new circular letter published
Belgian tax law foresees a reporting obligation for (in)direct payments made to tax havens (in case the total amount of these payments is minimum EUR 100,000 in the taxable period concerned). In this context, we also refer to our newsflash published on 1 July 2021. On 20 December 2021, a circular letter has been published
