Withholding tax liability on income attributed to taxpayers subject to the legal entity income tax: recent developments
Who is liable to levy the withholding tax (“WHT”) on income attributed to taxpayers subject to the legal entity income tax? This question has been addressed by the Supreme Court in several (and opposite) decisions. On its side, the Belgian tax administration has consistently adjusted its stance on this matter in various Practice Notes, the
Update – Economic Recovery Plan published in the Official Gazette
With reference to our previous HRS Headlines of 8 February 2013 and 28 May 2013, relating to the pre-draft tax bills dealing with sustainable development, we can inform you that this anticipated legislation has now been published in the Official Gazette. Among other things, it aims at affecting certain tax measures under the 2012 Economic
Economic recovery plan – Upcoming tax measures – update
As mentioned in our HRS Headline of 8 February 2013, at the initiative of the previous Minister of Finance, a pre-draft tax bill was approved in February dealing with sustainable development. The draft legislation, which was tabled in Parliament on 17 April 2013, was approved by the Chamber of Representatives on 16 May 2013 and
Economic Recovery plan – Upcoming tax measures
At the latest cabinet meeting, which took place on 7 February 2013, at the initiative of the Minister of Finance (Steven Vanackere), a pre-draft tax bill was approved dealing with sustainable development. This pre-draft legislation is intended to implement certain tax measures in the Economic Recovery Plan (Relanceplan) 2012, one of which is to increase