New expat regime in Belgium – Royal Decree published on the social security treatment of cost allowances
As indicated in our newsflash of 9 February 2022, the Belgian National Social Security Office aligned its position with the position of the Belgian tax authorities regarding non-taxable allowances granted within the framework of the new special tax regime. This means that the non-taxable allowances are exempt from social security contributions. However, article 19 of
Company vehicles: CO2 solidarity-contribution
The CO2-emission is and remains key when taxing cars in Belgium. In a previous newsflash, we’ve already explained which CO2-emission (NEDC, NEDC 2.0 or WLTP) should be used for tax purposes in the coming year(s). Now, also the National Social Security Office (NSSO) has confirmed that, in absence of new legislation, they will keep following
Taxation in the Netherlands: increased deductibility of Belgian social security contributions
Taxation in the Netherlands: increased deductibility of Belgian social security contributions Within the framework of the 2014 Dutch Tax Plan, a recent change was announced with respect to the deduction of Belgian employee social security contributions for Dutch income tax purposes, retrospective as of 1 January 2013. It concerns individual taxpayers whose earned income is
