It’s official : the new copyright regime does not apply to the IT sector
The Constitutional court rejects the actions introduced by several software designers and IT companies for the cancellation of the legislative provision which excludes income relating to computer programs from the specific copyright tax regime. Officially back to its roots The new copyrights regime has been modified by the program-law of 26 December 2022 (see our
New expat regime in Belgium – update
We refer to our previous newsflash of 3 December 2021 in which we informed you that the Belgian government formally filed draft legislation in federal parliament regarding among others the changes to the Belgian expat tax regime (on 1 December 2021). In the meantime, the draft legislation has been discussed for the first time in
Draft Program Act of 26 November 2015 – Tax measures
A draft Program Act has recently been submitted to Belgian Parliament, containing the following tax measures: When a former employee has entered into the system of unemployment with company surcharge, takes up a new employment with another employer (or becomes self-employed), he is in principle still entitled to receive the company surcharge. This surcharge (and additional
