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Latest news & developments

New daily lump-sum allowances list as from 6 July 2018

21 September 2018

An employer/company can pay daily lump-sum allowances for foreign business travel to employees or company directors in order to reimburse certain expenses. If the lump-sum reimbursements for short-term business trips abroad (not exceeding 30 calendar days) are determined on the basis of the list of allowances paid by the Federal Public Department of Foreign Affairs

Binding nature A1 forms and notion of posting: CJEU confirms and clarifies

14 September 2018

In a recent judgement, the Court of Justice of the EU (CJEU) again confirmed the binding nature of an A1 form – even when issued retroactively – for both the competent authorities and the courts of the host Member State to which an employee is posted. In addition, the Court clarified that, if a posted

The mobility allowance is already being revised

7 September 2018

As from 1 January 2018, it is possible for employees to exchange their company cars for a mobility allowance – the so called ‘cash for cars’- which is subject to a beneficial social security & income tax treatment (see our newsflash of 25 May 2018). Now, after a short evaluation period, the Belgian Federal Government

Annulment of the Fairness Tax by the Constitutional Court – Practice Note issued

4 September 2018

For recall, on 1 March 2018, the Constitutional Court annulled the Fairness Tax but decided to maintain its effects for the assessment years 2014 to 2018, except in case of redistributions of dividends (see our newsflash in this respect). On 3 September 2018, the Belgian tax administration released a Practice Note commenting the content and

New NSSO position on benefits granted directly by parent company

4 September 2018

In their newly published Administrative Instructions for the 3th quarter of 2018, the Belgian National Social Security Office (NSSO) included their adjusted position regarding whether or not a benefit attributed by a foreign parent company directly to the employees of a Belgian subsidiary is subject to Belgian social security contributions. This adjusted NSSO position applies