Catch-all clause: new practice note
Article 228, §3 BITC has been amended by the Act of 18 December 2016. The amendments brought retroactively enter into force on 1 July 2016. These changes are commented in the practice note of 30 June 2017. In a previous newsflash, we summarised the main changes brought by the recent legislative change. The practice note
Update – Final (?) practice note on the increase of the tax free amount for dependents when fully/partially working abroad
Referring to our headlines of 15 July 2014 and 23 October 2015, the Belgian tax authorities recently published a new practice note on the increase of the tax free amount for dependents after the Court of Appeal in Antwerp rejected the last practice note in 2015. This practice note updates again the position of the Belgian
