Campaign by accountancy sector and education should make profession attractive again
Near the end of 2022, the government enacted two new laws that affect the investigative powers of the tax authorities—both Belgian and foreign—to review and audit tax returns. The statute of limitations period is extended to 10 years in cases of suspected fraud. Foreign tax authorities can now...
In a recent ruling, the European Court of Justice of the European Union (CJEU) ruled that the simplified triangulation VAT scheme cannot be applied if the invoice in question does not contain the correct statement.
On 1 January 2022 the old expat regime needed to give way to a new impatriates regime.If your company has staff who benefitted from the former special tax regime for foreign executives who now switch to the new tax regime based on an opt-in request or staff who is no longer eligible for the new...
Prime Minister De Croo, in his Policy Statement of 11 October 2022, made clear what his government is planning over the next two years. The tax reform that would still be implemented at the last minute would be a search for new revenues and savings. A first part of this tax reform is passed with...
The deductibility of contributions paid as part of an individual pension commitment (IPC) has changed, more specifically the calculation of the 80% limit. How? The tax authorities explain this in two circulars, which came in response to the new law.
From 1 January 2023, the reverse charge mechanism for the execution of works in immovable property performed by Belgian service providers is extended for VAT taxpayers established abroad. This is provided for in Article 20 of RD No 1.