On 13 November 2023, a draft bill implementing Pillar Two was presented to the Belgian Parliament in order to transpose the EU directive 2022/2523 of 14 December 2022 into domestic law.
“Brand and positioning in top 5 of most important business investments”
Prime Minister De Croo held his “State of the Union” on 10 October 2023. Ahead of that, the federal government reached an agreement on the 2024 budget. It was again a search for new (tax) revenues and savings.
The European Commission (EC) published its “Proposal for a council directive on Business in Europe: Framework for Income Taxation (BEFIT)” on 12 September 2023. Should these new rules be confirmed in their current form, then they will apply from 1 July 2028. The proposal and its explanatory...
The Belgian tax authorities have opened the online platform Tax-on-web to file the non-resident income tax return (natural persons) for income from 2022 - assessment year 2023.
Excise duties are currently payable on energy products and electricity, alcohol and alcoholic beverages and manufactured tobacco. From 1 January 2024, e-liquids will be added to this list. Excise duties will then be due at the time e-liquids are released for consumption in Belgium.
Did you know that on an annual basis, millions of euros of foreign input VAT are not being reclaimed?Are the formalities for VAT refunds and numerous questions in foreign languages also a burden to you?BDO has the knowledge and tools to apply for the refund of VAT that you are entitled to in...
From 1 June 2023, the legislator again envisaged the possibility for employers to grant a one-off purchasing power premium to their employees in the form of a consumption voucher. The Royal Decree of 23 April 2023 laid down the outline, but the modalities remained to be further negotiated by the...
The Court of Justice of the European Union (‘CJEU’) recently addressed a case on the concept of fixed establishment for VAT purposes (Cabot Plastics Belgium, Case C-232/22).