The legal framework and practice concerning the application of the partial exemption of the payment of wage withholding tax and the associated BELSPO registration are not always in line with each other. As a consequence, disputes between the taxpayer and the tax authorities have already given...
On 21 June 2023, the new double tax treaty between Belgium and the Netherlands was signed. The new treaty replaces the existing 2001 double taxation treaty and immediately also resolves some bottlenecks.
The Belgian finance minister has indicated that he intends to introduce electronic invoicing and, at a later stage, an electronic reporting system. This is part of the European Commission's 'VAT in the Digital Age' (ViDA) proposal, which aims to make European VAT rules more contemporary, robust...
From 1 July 2023, the reduced VAT rate of 6% will apply to the supply of electricity and natural gas used for heating purposes to private individuals (contract of non-business use). The Belgian VAT authorities provide additional clarification on determining business or non-business use...
From this year, there are new rules for mixed VAT taxpayers who use or wish to apply VAT deductions under the actual use method. You can read an outline of the new rules in our previous news items 'Mixed VAT liability and actual use method: new rules from 1 January 2023' and 'VAT deduction...
Consultancy firm wants to identify and optimise excessive energy bills through a link with an AI tool
The new Companies and Associations Code (CAC) officially came into force on 1 May 2019. The legislator provided for a transitional period of a good four years during which all companies had to adapt their articles of association to the new Code. That period now ends on 31 December 2023.
Since the implementation of the European Green Deal, the European Union has not been sitting idle. In 2020, the Taxonomy regulation was published in the Official Journal of the EU. This regulation contains a labelling system for economic activities based on their environmental impact. More...
From 1 June 2023, employers who performed well during the crisis can grant a one-off purchasing power premium (as a consumption voucher) of up to EUR 750 per employee.