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Is the 18% of withholding tax on income paid to foreign artists and sportspersons no longer due?

On 13 May 2020, the Belgian political party, CD&V, submitted a draft bill to relax the 18% final withholding tax regime on income paid to foreign artists and sportspersons.
Info COVID-19

The value of the underlying shares has decreased (materially), resulting in the stock options being “under water”, meaning it is currently not interesting to exercise the stock options. What can we do?

A first possibility is to extend the exercise period of the stock options. Depending on the significance of the decrease of stock value, however, such an extension, potentially, needs to…
Info COVID-19

Considering the COVID-19 pandemic, is it interesting to introduce a stock option scheme within my (management) company now?

The gain which could result from stock option schemes depends on several factors such as the company’s growth expectations, market trends, geopolitical events, …
News

Spain and Portugal: slightly less sunny tax-wise

In a context of increasing mobility within the European Union, Spain and Portugal are popular destinations for, among others, pensioners looking for a milder (tax) climate. There are however, in…
Info COVID-19

I recently donated my family business exempt from gift tax, but I had to cease my economic activity temporarily. Will the exemption be maintained? (Flemish Region, Brussels-Capital Region, Walloon Region)

Flemish Region In principle, an economic activity must be continued - without interruption - for a period of three years after the donation in order to maintain the exemption. A…
Info COVID-19

Is there a reduced VAT rate applicable for the supply of medical devices and PPE such as facemasks and hydroalcoholic gels?

:: Update 07/05/2020 :: In the context of the COVID-19 crisis, there is a great need for medicines and medical devices, such as facemasks, respirators, etc. An important question here…
Info COVID-19

In what situations and under what conditions can I donate goods for charity, without negative VAT consequences?

When VAT payers donate goods, this can have adverse tax consequences. As far as VAT is concerned, this may mean that VAT has to be paid on a "fictitious" supply…
Publications

CJEU in KPC Herning: The Supply of Land with a Building to Be Demolished Is not Necessarily a VAT Taxable Supply of Building Land

On 4 September 2019, the Court of Justice of the European Union delivered an interesting judgment on a real estate transaction relating to the sale of land together with a…
Info COVID-19

Can a partnership be incorporated without physical presence of the constitutors?

The partnership is a commonly used control structure for estate planning purposes. A partnership is usually established between parents and children. Given the Covid-19 virus, the physical gathering is currently…
Info COVID-19

Do I get a deferment of payment for the assessment in the gift or inheritance tax (Flemish Region)?

No deferment, but a repayment plan Anyone who has received an assessment in gift or inheritance tax and who is experiencing financial difficulties can always apply for a repayment plan.…
Info COVID-19

Do I get a deferment for the filing of the inheritance tax return (Brussels-Capital Region)?

In view of the exceptional situation and the more stringent security measures, the Flemish Tax Administration has decided to extend the inheritance tax return period without incurring a tax increase.
Info COVID-19

Do I get a deferment for the filing of the inheritance tax return (Walloon Region)?

In view of the exceptional situation and the more stringent security measures, the Flemish Tax Administration has decided to extend the inheritance tax return period without incurring a tax increase.
Info COVID-19

Do I get a deferment for the filing of the inheritance tax return (Flemish Region)?

In view of the exceptional situation and the more stringent security measures, the Flemish Tax Administration has decided to extend the inheritance tax return period without incurring a tax increase.
Info COVID-19

My employees and/or directors are willing to temporary (partially) waive their salary to support the company. Are there any (negative) tax consequences to be taken into account?

Employees and directors may be asked to agree to a temporary renunciation of their wages considering liquidity challenges faced by many companies as a result of the COVID-19 pandemic. Such…
Info COVID-19

What is from a tax point of view the best way to accommodate my employees in view of their telework / working from home?

Employers can grant a temporary home working allowance to their employees as long the “COVID-19 measures” are in force (currently until 3 May 2020).
Info COVID-19

Are there any benefits I can grant in a tax-friendly way to my employees to keep them motivated?

There are several possibilities to support employees and keep them motivated : 
Info COVID-19

To compensate my employees for their loss of income due to temporary employment, I would like to pay them a supplement on top of their (legal) unemployment benefits. What is the tax and social security treatment of these payments?

To soften the loss of income of the employees being confronted with temporary unemployment due to the COVID-19 pandemic, employers may want to pay a supplement on top of the…
Info COVID-19

My employees are working overtime. Are there any tax incentives I could benefit from?

In a press release of 11 April 2020, the government announced a second wave of measures to support the Belgian economy. One of these measures which is soon to be…
Info COVID-19

My employees are working in shifts. Are there any tax incentives I could benefit from?

For several years now, Belgian tax law provides for a (partial) withholding tax exemption on wages paid to night and shift workers. This measure implies that employers employing employees on…
Info COVID-19

Can I still donate for a Dutch notary?

Now that the border between the Netherlands and Belgium is as good as closed, the question arises whether a Belgian resident can still make a donation of movable property before…
Info COVID-19

I'm sick: can the notary still come by to make a will?

In case you are sick and wish to draw up a will, a holographic will is the simplest way. However, sometimes a notarial will or an international will may be…
Info COVID-19

I'm not sick : how can i still make a will?

Many people are considering to make a will in these corona-times, just in case. However, the drawing up of a will is not obvious these days given the lockdown-measures to…
Info COVID-19

What are potential pitfalls for multinational groups when dealing with financial distress in times of COVID-19?

Parent companies of multinational groups or entities managing the group treasury function will consider their options to provide liquidity carefully in times of financial distress. When considering liquidity management through…
News

Filing a Belgian non-resident income tax return for the very first time? Register before 1 June 2020!

Individuals receiving income taxable in Belgium but who do not qualify as Belgian tax residents, are in principle required to file a so-called Belgian non-resident income tax return.
News

VAT and EU quick fixes: further guidance from the Belgian VAT authorities

Three months have passed since the entry into force of the EU quick fixes for VAT. As explained in our previous newsflashes, these quick fixes should simplify the VAT rules…
Info COVID-19

What is the impact of the COVID-19 crisis on the applicable social security scheme?

On 30 March 2020, the European Commission published a fact sheet regarding frontier workers and posted workers affected by the restrictions on free movement of people within the EU as…
Info COVID-19

What are the VAT consequences if an effective refund is replaced by a new ticket or voucher for an event or booking at a later time in case an event or travel/hotel/restaurant or other booking is cancelled?

As a result of the imposed COVID-19 measures, numerous cancellations of events and bookings for flights, hotels, restaurants, etc. have occurred. In order to mitigate the loss of revenue due…
Info COVID-19

Do I already have to pay VAT on gift vouchers and other vouchers/coupons?

Gift vouchers and other coupons that can be redeemed as a full or partial consideration for the supply of a good or service may qualify as a "voucher" under the…
Info COVID-19

What is the impact of the COVID-19 crisis on the application of double tax treaties?

As a result of the COVID-19 crisis, many cross-border workers are unable to physically work from their country of employment, some have to work from home, others are laid off,…
Info COVID-19

Help, my accountant has corona and can't file my VAT return in time. Is this a valid excuse?

Here is the answer no. Being compliant with VAT reporting obligations is a requirement that belongs to the company itself. In principle, a late filing of the VAT return cannot…
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