Belgian corporate tax deduction rejected for stock option plan cost recharged by foreign parent company
Court of Appeal of Brussels confirms four-year old decision of Court of First Instance of Brussels. We refer to our HRS Headline of 26 May 2010. On 25 June 2014, the Court of Appeal of Brussels confirmed the decision of the Court of First Instance of Brussels of 16 April 2010. According to this decision,
High Council of Finance disagrees with Belgian tax authorities on future tax treatment of stock options
The former Minister of Finance had instructed the Belgian tax authorities to draft a number of legislative measures to simplify the Belgian tax system. On 13 December 2012, a series of proposals were presented to the “fiscal and para-fiscal” division of the High Council of Finance (Hoge Raad van Financiën/Conseil Supérieur des Finances). One of
Proposed change – Tax treatment of stock options
Stock options aretaxable on the 60th day following the offer if an employee or company director has accepted the offer in writing within 60days following the offer. The taxable option value is generally calculated as a percentage of the market value of the underlying shares on the day prior to the actual offer date or
New Belgian Personal Income Tax Measures – Update
On 30 December 2011, the Act of 28 December 2011 containing various (tax) measures was published in the Official Gazette. It contains some – but not all – of the measures announced by our government in December of last year. The personal income tax provisions, recorded in this recent Act, concern: – changes in the
