Changes to the Belgian expat tax regime – Circular 2022/C/47
In the continuation of our series of newsflashes (last published on 10 March 2022 and 31 March 2022) in view of the new expatriate tax regime which came into effect on 1st January 2022, we would like to inform you that the tax authorities have issued their comments and views on this new regime in
COVID-19 and cross-border employment: is Belgium heading for a “force majeure” approach with its neighbouring countries?
In our newsflash of 15 April 2020, we were pleased to inform you that the Netherlands and Germany came to a mutual agreement regarding a “force majeure” tolerance for cross-border employment situations that are impacted by the coronavirus (COVID-19) pandemic. The Dutch-German agreement certainly embodies the recent OECD recommendations of 3 April 2020 (see our
Update – Exemption method for foreign professional income incompatible with EU Law
As mentioned in our headline of 17 December 2013, Belgium was sentenced by the European Court of Justice for breaching EU law. The relevant judgment indicated that EU law is violated where a taxpayer cannot effectively benefit from personal tax benefits linked to his family status (e.g. increase in tax free amount for dependent children)