News

On 1 January 2022, a new tax regime came into force in Belgium for inbound employees, directors and researchers. The new regime provides for greater legal certainty (as opposed to the “old” ex-pat tax regime) for employers and qualifying employees/directors.…

Also important to take into account however are certain legal and tax considerations. For instance with regard to the payment of corporate income tax, corporate governance and obligations and liabilities under commercial contracts of your business. This comprehensive guide includes…

In October 2015, the Belgian government agreed on a “tax shift”, which was introduced as a means of decreasing the budget deficit and improving Belgium’s competitiveness in the labour market compared to its neighbouring countries.  The aim was to shift…

In March 2014, Belgium introduced new laws which will have an effect on the tax position of some Belgian non-residents.   Previously, non-resident taxpayers were not entitled to personal tax allowances unless they were: Non-residents who have an abode in…

The generally accepted position that such payments for the release of stock options should be treated as ordinary taxable income, except in some specific company restructurings, has now been revised following a recent tax ruling Facts Employees of a Belgian…