Update – Final (?) practice note on the increase of the tax free amount for dependents when fully/partially working abroad
Referring to our headlines of 15 July 2014 and 23 October 2015, the Belgian tax authorities recently published a new practice note on the increase of the tax free amount for dependents after the Court of Appeal in Antwerp rejected the last practice note in 2015. This practice note updates again the position of the Belgian
Update – Case law on exemption method for foreign employment income incompatible with EU Law
As mentioned in our headline of 15 July 2014, the Belgian tax authorities published a practice note (updating their position on to the attribution of personal tax benefits) after Belgium was sentenced by the European Court of Justice for breaching EU law. The relevant judgement indicated that EU law is violated where a taxpayer cannot
