Latest news & developments
Constitutional Court rules on application of conventional notice periods concluded before 1 January 2014
In a recent judgement, the Constitutional Court ruled that – when calculating the notice period for higher earning white collar workers who entered into service before 1 January 2014 – validly concluded agreements on the notice period that existed on 31 December 2013 should be taken into account when executing part 1 of the 2-step
DAC6 – EC’s feedback on the questions raised by Member States
On 24 September 2018, EU Member States dedicated the entire meeting of the European Commission (EC)’s Working Party IV to seeking more clarity from the EC concerning the interpretation of Council Directive 2018/822/EU of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to
Transitional law for expats under the current Dutch 30% ruling
In our Newsflashes of 24 April 2018 and 30 May 2018, we already referred to the announcement of the Dutch government that it will reduce the maximum duration of the 30% ruling, notably from 8 to 5 years, as of 1 January 2019. This proposed legislation to reduce the Dutch expat ruling will also apply to
Multilateral transfer pricing audits: EU JTPF publishes recommendations
The EU Joint Transfer Pricing Forum (“EU JTPF” or “the Forum”) recently published its report “A coordinated approach to transfer pricing controls within the EU”, which aims to address the lack of guidance on bilateral and multilateral transfer pricing audits. The objective of the report, inspired by a number of successful pilot cases, is to
VAT deduction on deal fees for an aborted transaction
Ryanair incurred considerable deal fees in relation to an envisaged takeover of a competitor. The takeover failed. Ryanair claimed input VAT deduction on the professional costs incurred based on its intention to perform taxable transactions with input VAT credit. In relation to deal fees, generally, input VAT deduction is allowed if management services against consideration
How to connect your business to the rest of the world with API
In our next article we will compare a few platforms or products that help you to achieve your digital journey.
Schooling clause updated
On October 4th, the Chamber approved a draft Act introducing a schooling clause for bottleneck jobs whereby the minimum salary threshold of € 34.180/year that is applicable as a condition for regular schooling clauses will no longer apply if the education to which the schooling clause relates, is for a “bottleneck job” (knelpuntberoep/métier en pénurie).
Option to apply VAT on rent: adopted!
The Belgian Parliament has approved last week the new law allowing to opt for VAT on professional rent. Two important dates: The new rules are applicable as from 1st January 2019 Option is possible if the construction of the building started as from 1st October The VAT administration will publish detailed comments, a.o. on the
