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Latest news & developments

2 December 2022

Tax Bites Podcast: Tax certainty in an uncertain world

The recent developments in the tax arena may raise some areas of concern. In this podcast the speakers address some of the recent trends discussed with professor dr. Vikram Chand of the university of Lausanne. About the speakers: Isabel Verlinden Vikram Chand Stefaan De Baets Listen now Missed the previous episodes? You can listen again

2 December 2022

Draft program law on corporate income tax budget measures tabled in the Chamber

In October, the Belgian Government reached an agreement on the federal budget. The draft program law including these measures has just been tabled in the Chamber of Representatives.  From a corporate income tax perspective, the relevant provisions of the draft law are:  Minimum tax A temporary reinforced minimum tax would be applicable until the law

2 December 2022

Upcoming changes to the copyright regime

On 24 October 2022, the cabinet approved the draft of the program law which includes the changes to the copyright regime. This approval has been added to the draft law and filed with the Chamber of Representatives. With this approval, drastic changes to the regime, as we currently know it, are coming closer. The legislator

22 November 2022

VAT deduction based on direct attribution of costs: new rules as from 2023

In Belgium, the pro rata based on turnover is the general VAT deduction method for mixed VAT payers. Beside the prorata, the direct attribution method can also be applied. This method is widely used in the financial, real estate, not–for-profit and public sector. In practice, most corporate groups also use this method for their activities

3 November 2022

PwC’s Workforce Podcast – The importance of ESG for you and your workforce

The importance of ESG for you and your workforce ESG plays a key role in the employee value proposition of companies, to attract talent and retain employees. In this context, ESG is an important topic for human resources (HR) and reward practitioners to consider. It also matters because HR and reward directors have a key

2 November 2022

Limitation of excess DRD after merger is in line with Parent-Subsidiary Directive

On 20 October 2022, the European Court of Justice (ECJ) rendered its judgment in the “Allianz Benelux” case relating to the limitation of excess dividends-received deduction (DRD) of Belgian companies that are involved in a tax-neutral merger.  A dividend received by a Belgian company is in principle taxable income. But if certain conditions are met

27 October 2022

ELTIF Regulation amendments: A provisional agreement has been reached 

On 19 October 2022, a little less than  a year after the Commission presented its original proposal to amend the European Long-Term Investment Funds (“ELTIF”) Regulation (“Regulation”) and following a month of negotiations, the European Parliament and the Council, under the Czech presidency, have reached a provisional agreement on the amendments of the Regulation to