Category News

If you lived in Belgium in 2022 or arrived in the country last year, you might have already received an online notification from the Belgian authorities that your 2022 tax return can be submitted. Tax-on-web, the platform to file your…

What? On 14 February 2023, the EU Member States (‘Code of Conduct Group’) published their latest update of those countries that do not (sufficiently) comply with tax good governance standards. This includes standards in the area of fair taxation and…

General principle EU Regulation Nr. 883/2004 generally stipulates that an employee is only subject to the social security legislation of one EU Member State, which is usually the country where the employee physically works. Consequently, this is the country to which the mandatory social…

Discriminatory We have outlined before that financial support payments (or alimony payments) can be deducted from your taxable income in Belgium, up to 80% of the amount paid, provided that some specific conditions are met. However, for Non-Resident Taxpayers this was only allowed before if they earned at least 75% of their taxable professional income from a…

Organization In view of a proper functioning of the European Institutions, a ‘European School’ was set up in 1957 for the education primarily of children of staff members of the European institutions. Their mission is to provide a multilingual and multicultural education for nursery, primary…

Organization The World Bank is a specialized organization of the United Nations (UN) that provides loans and grants to low- and middle-income countries. Its initial goal was to reduce poverty by providing temporary loans to countries that are not able…

Relevance Before we can advise clients on their global tax situation, it is essential to understand where they are tax resident. Tax residence is the country where you are legally required to pay taxes, often on your worldwide income. It is not because you physically live…

Summary Recently, a new law was published for Researchers and Trainees who come to Belgium as non-EU nationals. These categories will soon be able to obtain a Single Permit which allows them to be active in Belgium for more than 90 days.  The Single Permit covers…

Internal audit About 500,000 Small and Medium Companies in Belgium file a corporate tax return every year. The 14 different SME Centers check about 10% of those, spread throughout the country. Due to staff reductions the last few years, the Belgian tax authorities (FPS Finance) are apparently not…

Situation Since 2022, a new tax regime applies to ‘inbound taxpayers’ (employees and directors) and ‘inbound researchers’ (employees) that come to work in Belgium. The scheme allows for part of the foreign executive’s salary to be paid out as a tax-free…