End of the “old” special tax regime for expatriates: key changes starting January 2024
As of January 2024, the special tax regime applicable to certain expatriates in Belgium under the administrative tolerance (i.e. Circulaire n°Ci.RH.624/325.294 dd august 08.1983) has come to an end. If you are an expatriate who was in scope of the ‘old’ special tax regime until the end of December 2023, it is crucial to understand
Commission refers Belgium to the European Court of Justice: deduction of alimony payments for non-residents
As stated in a press release on 30 October 2020, the European Commission decided to refer Belgium to the Court of Justice of the European Union regarding its legislation on the deductibility of alimony payments from the taxable income of non-resident taxpayers. According to current Belgian legislation, alimony payments cannot be deducted from the taxable
Commonly named “catch-all” clause – Amendments enacted
The commonly named “catch-all” clause (article 228, §3 BITC) has been recently amended. One of the main points requiring special attention is the addition of a new condition of application, namely the requirement of any direct or indirect link of interdependence. Below, we provide some background as regards the previous version of the “catch-all” clause
Draft bill – various tax and financial provisions
As indicated in our headlines of 26 September and 23 July 2012, the federal government of Belgium has introduced a draft bill laying down various tax and financial provisions in the Chamber of Representatives. The bill is awaiting possible debate and approval. The greater part of the changes in tax law concerns a simplification of
Draft bill – various tax and financial measures – Update
As indicated in our headline of 23 July 2012, the federal government of Belgium approved a draft bill laying down various tax and financial provisions. These proposed measures include various elements that may impact the taxation of non-resident taxpayers in Belgium. Individuals who are not a resident of Belgium (for income tax purposes) are only
