As mentioned in the previously published article 'Mixed VAT liability and actual use method: new rules from 1 January 2023', new rules apply to mixed VAT taxpayers who should opt for input VAT deduction under the actual use method.
The next social elections will take place from 13 to 26 May 2024. A lot of companies have many questions in the run-up to the election. Here are some answers to frequently asked questions.
If taxable persons carry out both VAT taxable and VAT exempt activities, they qualify as mixed VAT taxable persons with a limited right to deduct VAT. In principle, this right of deduction is calculated using the general pro rata, calculating the ratio between VAT taxable and total turnover.These...
BDO Belgium is bolstering its financial and fiscal expertise in Limburg with the strategic acquisition of Cynex. BDO’s Limburg workforce will increase by 50% from 80 to 120 staff after acquiring one of the region’s fastest-growing accountancy firms. Cynex’s acquisition boosts BDO’s growth...
The wage indexation for employees in ‘paritair comité’ 200 officially amounts to 11.08%. This indexation is mandatory and has to be applied to salaries from January 2023.
During the corona pandemic, a number of simplification measures were introduced for temporary economic unemployment. For instance, the employee did not have to possess the control form C3.2A delivered by his employer. From 1 January 2023, these and other simplification measures introduced will...
In Escape Center (C-330/21), the Court of Justice of the European Union recently ruled in favour of extending the application of the reduced 6% VAT rate to sports facilities.
The CO2 emission reference applying in 2023 for the calculation of the benefit in kind of the private use of a company car by company directors and employees has been published by the FPS Finance.