Unified statute for white and blue-collar workers
As you (probably) know, in 2011 the Belgian Constitutional Court ruled that the different treatment between blue and white-collar workers is discriminatory as there is no justification to do so. Although the Court’s decision concerned two specific features (notice period and sick days), it is generally expected that also other distinctions between blue and white-collar
Belgium: Shifting gears towards transfer pricing audits
In brief In the last few days in Belgium, PwC has observed a large number of transfer pricing audits being initiated. The Belgian tax administration appears to be shifting gears on the transfer pricing front in order to raise revenues and prevent erosion of the tax base. Due to the lack of resources within the
Legislative amendments impacting tax aspects of cross-border provision of services
By virtue of the Miscellaneous Provisions Act of 13 December 2012 (published in the Belgian Official Gazette on 20 December 2012), two new provisions were enacted in respect of the taxation of services provided by non-residents to Belgian companies. Withholding at source for qualifying service fees As from 1 January 2013, pursuant to the introduction
Belgium: Shifting gears towards transfer pricing audits
Download The Belgian tax administration has made additional resources available to increase the number of intercompany transactions audits. And we’ve already noticed that there’s been a significant increase in the number of audits taking place – an estimated 150 audits has been initiated so far. It is not clear yet which types of companies are
