Circular letter on the taxation regime of the collaborative economy: impact of the decision of the Constitutional Court
Circular letter on the taxation regime of the sharing economy: impact of the decision of the Constitutional Court On June 25, 2020, the Belgian Tax Administration issued a circular letter on the impact of the decision of the Constitutional Court in relation to the tax treatment of income from the sharing economy. As discussed in
Constitutional Court of Belgium annuls specific regime for income from the collaborative economy
The Belgian tax regime governing the collaborative economy was introduced by the Programme Law of 1 July 2016 and was (from a practical perspective) only applicable as of income year 2017. During its lifetime, this specific regime has been subject to various changes. Following the most recent changes (Recovery Law of 18 July 2018, as
