Cost proper to the employer: revisiting the new reporting obligation

fiche 281.10

3 September 2021

Tax forms 281.10 and 281.20 – Get ready to map and report the actual reimbursement of expenses of your employees and directors!

According to article 57 of the Belgian income tax code (hereafter ‘BITC’), certain costs will only be tax deductible to the extent that they are properly reported on individual fee forms (281.10 for employees and 281.20 for company directors). This includes commissions, brokerage fees, trade rebates or other discounts, remuneration, bonuses, fees, allowances (‘vergoedingen’ /

1 February 2021

Tax forms 281.10 (employees) and 281.20 (company directors) – Income of 2020: also for remuneration received from related foreign companies!

The models of salary slips (“Fiche 281.10” for employees and “Fiche 281.20” for company directors) to be used to report remuneration paid or granted in 2020 are now available on the Federal Public Service (“FPS”) of Finance’s website. The fiches 281.10 and 281.20 must be lodged electronically (via Belcotax-on-Web) with the FPS before 1 March

24 January 2019

Benefits granted by foreign companies: Reporting and withholding tax obligation – Amended timetable

In our headline of headline of 22 January 2019 we informed you about the fact that the parliamentary finance commission has approved the draft law introducing a reporting and wage withholding tax obligation in the hands of Belgian employer/companies, in case affiliated foreign companies grant taxable benefits to employees or company directors working for a Belgian company. Once