Latest news & developments
Decision of the European Court of Justice: taxation of foreign employment income
In 2017, the Belgian Court of First Instance of Liege referred a question to the Court of Justice of the European Union (CJEU) for obtaining a preliminary ruling. It concerned the situation of a tax resident of Belgium, employed in a company established in Luxembourg. His position as a financial consultant resulted in the fact
Business travel within Belgium: new indexed amounts for lump-sum cost reimbursements
If certain conditions are met, employers are allowed to make lump-sum payments, which are tax-free in the hands of the employees, in order to reimburse these employees for expenses incurred due to business travel within Belgium. As of 1 October 2018 a tax-free meal allowance of EUR 17.06 (instead of EUR 16.73 per day) is
Belgian tax administration publishes draft circular letter on transfer pricing
On 9 November 2018, the Belgian tax administration published a draft circular letter on the 2017 version of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2017 OECD TPG). Interested parties are invited to send their comments on the draft to international.taxation@minfin.fed.be by 12 December 2018. Attention needs to be paid that
Upcoming due date for electronic filing of BEPS 13 related documents: 31 December 2018
All BEPS 13 related documents will, in principle, have to be filed electronically via the MyMinfinPro-website of the Belgian tax authorities (without exceptions). What? A Belgian entity of a multinational group exceeding at least one of the following Belgian GAAP based criteria (during the financial year preceding the financial year most recently closed) needs to
Constitutional Court rules on application of conventional notice periods concluded before 1 January 2014
In a recent judgement, the Constitutional Court ruled that – when calculating the notice period for higher earning white collar workers who entered into service before 1 January 2014 – validly concluded agreements on the notice period that existed on 31 December 2013 should be taken into account when executing part 1 of the 2-step
DAC6 – EC’s feedback on the questions raised by Member States
On 24 September 2018, EU Member States dedicated the entire meeting of the European Commission (EC)’s Working Party IV to seeking more clarity from the EC concerning the interpretation of Council Directive 2018/822/EU of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to
