Tax authorities target the partial exemption of remittance of Belgian withholding taxes
The amount of Belgian withholding taxes is based on the withholding income tax scales published in a Royal Decree. The Belgian income tax code foresees several exemptions (overtime, research and development, night and shift work,…) with respect to the remittance of Belgian withholding taxes. In this respect, it should be noted that the Belgian tax
Additional municipal income tax
Income earned by a tax resident of Belgium in The Netherlands, Germany and/or France is exempted from Belgian income tax (be it with progression reserve). The exemption however only relates to federal tax and not to municipal taxes. Therefore it is important to know on which basis the municipal tax is calculated: on the ‘net
