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Latest news & developments

Corporate tax update: Recent circular letter, advance tax payments Q3 opportunity

21 September 2020

Considering the exceptional business environment various corporate income tax measures have been taken to sustain the liquidity and solvability position of both resident and non-resident corporate taxpayers. Advance tax payments A recent circular letter of 1 September 2020 confirmed the conditions and increased credit percentages for advance tax payments that can be made in the

Consolidation of Joint Ventures not always required for the 30% EBITDA rule

18 September 2020

As from assessment year 2020 (FY starting as from 1 January 2019) a 30% EBITDA rule limits the maximum amount of interest relief, whereby ‘exceeding borrowing costs’ are only tax deductible up to the higher of 30% of the tax-adjusted EBITDA or €3m. This de minimis rule should be calculated at Belgian group level. Based

Wage withholding tax incentives: COVID-19 measures and extension of 2019 deadline

1 September 2020

Various tax support measures were developed to support entrepreneurs and employees during the COVID-19 crisis. This news flash provides an overview of the most recent measures with an impact on the wage withholding taxes, combined with more news on the extension of the deadline for 2019 wage withholding tax corrections. Royal decree published regarding temporary

Update COVID-19 and cross-border employment: agreement with France extended

1 September 2020

We refer to our newsflashes of 28 August 2020 and 31 augustus 2020 and in which we announced the extension of the international agreements regarding a mutual “force majeure tolerance” for cross-border workers in relation to COVID-19 (travel) restrictions concluded between Belgium and Luxembourg/the Netherlands/Germany until 31 December 2020. As anticipated, a similar extension is

Update COVID-19 and cross-border employment: agreement with Germany extended

31 August 2020

We refer to our newsflash of 28 August 2020 in which we announced the extension of the international agreements regarding a mutual “force majeure tolerance” for cross-border workers in relation to COVID-19 (travel) restrictions concluded between Belgium and Luxembourg/the Netherlands until 31 December 2020. As anticipated, a similar extension is now announced for the agreement

Requests COVID-19: homeworking expense allowance

20 August 2020

Following the recently published Circular Letter concerning homeworking expense allowance, the Belgian Ruling Office has published a statement on the 19th of August 2020 in this respect.  As stated in our newsflash of 17th of July 2020, employers can grant a lump sum allowance for home office expenses to their employees equal to EUR 129,48