Benefits granted by foreign companies: Reporting and withholding tax obligation – approved by parliament
We refer to our previous headline of 22 January 2019 regarding the draft law introducing a reporting and wage withholding tax obligation in the hands of Belgian employers/companies, in case affiliated foreign companies grant taxable benefits to employees or company directors working for a Belgian company. The draft law is now approved by parliament and the measures
Due dates for filing individual salary statements
The Belgian tax authorities have recently published the new models for individual salary statements 281.10 to 281.30 for income year 2011. Please note that the due date for filing individual salary statements 281.10 to 281.30 has been set at 29 February 2012. The filing date for individual salary statement 281.50 and summary statement 325.50 remains