Category News

Due to the pandemic these past two years, most employees were not allowed to cross the border and were forced to work from home. Employees could no longer work in the country where they normally physically work and therefore (potentially)…

In 2017, the income tax benefit for the home mortgage loan (‘housing bonus’) in the Brussels-Capital Region was abolished and replaced by an increased transfer tax exemption. When you buy a property in Belgium, you are normally required to pay…

The AIJA Tax Law Commission is excited to welcome lawyers and in-house counsel to the Annual Tax Conference in the beautiful city of Cascais (Portugal), on 10, 11 and 12 March 2022. The 2022 Annual Tax Conference will focus on the typical…

Investors looking to secure some of their long-term crypto gains might experience difficulties when transferring their earnings to a Belgian bank account. According to recent media reports, tax advisors and lawyers see more and more often that banks simply block…

In an international context, double taxation agreements (DTAs) aim to avoid companies and private individuals being taxed twice on the same income. These bilateral agreements between countries have been signed with the purpose of avoiding double taxation, but also aim…

On 31 January 2022, the Ministry of Finance of the United Arab Emirates (UAE) announced the introduction of a Federal Corporate Income Tax (CIT) on business profits. The new corporate tax regime will be applicable for financial years starting on…

Belgium has introduced a new special tax regime for foreign executives and researchers. The old regime was based on an administrative tolerance that dates back to 1983, and was in urgent need of an update. The new regime is now…

If you rent out a house or an apartment in Belgium, this service is normally exempt from VAT. This means that the owner is not allowed to charge VAT on the rental price or deduct input VAT relating to the…

Belgium has introduced the EU Intra-Company Transfer (ICT) permit on 16 December 2021. All EU Member States have now implemented the Directive, except for Denmark and Ireland who opted out. This new permit will co-exist together with the standard single…

The Belgian Government has announced some significant changes to the existing special tax regime for foreign executives. The new rules will apply as of 1 January 2022. The current regime is based on an administrative tolerance that dates back to…