|
May 2023
We are honored to announce that An De Reymaeker (Tax Lawyer and Partner of our office) has been elected as Chair of the Legal & Taxation Committee of AmCham Belgium for the next two years. AmCham represents more than 400 members, most are international companies. The Legal & Taxation Committee is actively engaged in discussions with policymakers and stakeholders in defending the international business community in Belgium from a tax point of view, with attempt to influence in a constructive way legislative tax decisions and promote a positive investment climate in Belgium.
April 2023
Belgian resident income tax return for income year 2022 (tax year 2023) :
If you would like to receive our assistance with the preparation of your Belgian income tax return, we kindly ask you to send us all necessary information as soon as possible.
Herewith you will find in attachment a detailed list which can be used to collect the necessary information (in ENG/FR/NL).
Do not hesitate to contact us in case you would have any questions:
info[at]vandendijk-taxlaw.be or 02 343 33 45.
NL data_needed_to_complete_individual_tax_return.docx
FR data_needed_to_complete_individual_tax_return.docx
EN data_needed_to_complete_individual_tax_return.docx
March 2023
Eerste fase van de bredere fiscale hervorming : een overzicht.
Première phase de la réforme fiscale : un aperçu.
November 2022
Pensions extra-légales : un état des lieux concernant la limite de 80 %.
Extra-wettelijke pensioenen : een stand van zaken m.b.t. de 80% grens.
October 2022
Internationale tewerkstelling: telewerken vanuit een ander land”,
Door An De Reymaeker, Fiscaal advocaat, gepubliceerd in :
« Internationale fiscale Actualiteit, Kluwer, Nr. 8, pg. 1.
August 2022
Mr. An De Reymaeker, Tax Lawyer and Partner of the law firm Vandendijk & Partners will be a panelist at the WIN SEMINAR (The Women in the International Fiscal Network) on 6/9 at the IFA Congress 2022 in Berlin on “Tax challenges of the new working world” (see website IFA Congress berlin 2022 for more information).
UPDATE ON THE TAXATION OF CROSS-BORDER TELEWORKERS
The European Commission considers long-term solutions for cross-border teleworking.
On August 11 the Commissioner for Economy informed the European Parliament that the European Commission is currently working with member states and stakeholders to find long-term solutions for tax and social-security repercussions of cross-border teleworking in the European Union.
This concerns in particular the taxation of wages (article 15 of the OECD model tax convention) and taxation of company profits (article 5 with regard to PE issues).
See below under NEWS June 2022 for more details : EESC event organized in May 2022.
Do not hesitate to contact An De Reymaeker (an.dereymaeker@vandendijk-taxlaw.be) for any questions.
June 2022
UPDATE ON THE TAXATION OF CROSS-BORDER TELEWORKERS
You will find herewith the link to the event which took place on May 31 at the European Economic and Social Committee on this topic (with Mrs. An De Reymaeker, International Tax Lawyer of Vandendijk & Partners as panel member) :
I would like to thank you for your participation in the EESC virtual public hearing "Taxation of teleworkers: Post Covid-19 tax challenges". Your contribution was highly appreciated both by the ECO Section members as well as by the organised civil society stakeholders. The EESC members will use the input gathered from event to feed into forthcoming EESC own-initiative opinion "Taxation of cross-border teleworkers and their employers"
.
Hereby, the link to the recording of the event:
Recording of the conference | European Economic and Social Committee (europa.eu)
In the meantime the Administrative Commission for the Coordination of the Social Security agreed to have a transitional period until 31/12/2022 for teleworking frontier workers (meaning that no switch of competent state and social security will occur when working more than 25% from home, as was the case during Covid-19).
Do not hesitate to contact our office, Mrs. An De Reymaeker (an.dereymaeker@vandendijk-taxlaw.be) for more information.
UPDATE ON THE NEW EXPAT REGIME
On May 6 the Belgian tax authorities published an administrative Circular letter with regard to the new expat regime for inbound taxpayers and inbound researchers (Cir. 2022/C/47) with some more explanations.
(“Circulaire over nieuw regime voor ingekomen belastingplichtigen en ingekomen onderzoekers”, door An De Reymaeker Fiscaal Advocaat-vennoot Vandendijk & Partners, Fiscale Actualiteit, Wolters Kluwer, nr 19. Week 2-8 juni 2022)
On June 15 they decided to extend the deadline for the first applications and “opt-in” applications from the old to the new regime from July 31 to September 30, 2022!
Do not hesitate to contact An De Reymaeker (an.dereymaeker@vandendijk-taxlaw.be) for any questions.
April 2022
« Taxation of teleworkers : Post Covid-19 challenges”, event organized by the European Economic and Social Committee on 31/05/2022 in Brussels. Ms An De Reymaeker, International Tax Lawyer and Partner of Vandendijk & Partners will be one of the speakers.
The Covid-19 pandemic has changed the lives of workers and businesses in unprecedented ways. A key change, with travel restrictions in place and governmental limitations in the number of employees present in offices, has been the rise of cross-border teleworking. This has a direct taxation impact for many employees and their companies and poses challenges to the international taxation systems of today.
During the Covid-19 pandemic, agreements have been concluded between the tax authorities of Belgium and other neighboring countries like The Netherlands, France, Luxemburg and Germany, in which it has been agreed that the situation had to be qualified as “force majeure”. This means that, for employees who were working from home (due to Covid-19 measures), these working days should be counted as days performed in the “habitual place of work” (work state), where the employee would have physically performed his or her activities, in a normal, non Covid-19 situation. There will by consequence be, in these specific cases, no impact on the tax position of the concerned employees. However, these agreements will come to an end on June 30, 2022. If cross-border telework will continue this will have major tax impacts for those employees.
If you would have any questions, please do not hesitate to contact Ms An De Reymaeker (an.dereymaeker@vandendijk-taxlaw.be).
March 2022
We are honoured to receive this Award for all the work done for AmCham and its members (the international business community).
See video published on LinkedIn page (click here), the AmCham website and YouTube channel
THE REFORM OF THE EXPAT TAX REGIME IN BELGIUM AS OF 1/1/2022
- Belgian income tax return;
- Income year 2021 - Tax year 2022.
- Belgische aangifte in de personenbelasting ;
- Aanslagjaar 2022 – Inkomsten 2021.
- Déclaration belge à l’impôt des personnes physiques;
- Exercice d’imposition 2022 – Revenus 2021
Februari 2022
Nieuwe wetsbepaling inzake belastingregime buitenlandse extralegale pensioenen.
Januari 2022
UPDATE EXPAT REGIME : TRANSITORY MEASURES UNTILL 31/12/2023
A recent circular letter from the tax authorities, confirms that for expats who are currently under the “old” expat regime and are since more than 5 years in Belgium on 1/1/2022 (and cannot meet the conditions of the new expat regime) can continue to benefit from the tax advantages of the “old” expat regime (under the conditions of the Circular letter of 8/8/1983) for another 2 years, until 31/12/2023!
Please note that as of 1/1/2022 a new expat regime is applicable in Belgium for people who are employed in Belgium or seconded to Belgium (with new conditions/see for more details the article on our website).
Do not hesitate to contact Mrs An De Reymaeker (an.dereymaeker@vandendijk-taxlaw.be) if you would have any questions.
UPDATE ON NEW EXPAT REGIME
The new expat law has been voted and published on 31 December 2021 in the Belgian Official gazette.
This new law will be applicable as of January 1, 2022 to new employees who are hired from outside of Belgium or seconded to Belgium.
For expats who are on January 1, 2022 still under the “old” expat regime, they have the possibility (1) to stay under this regime for another 2 years (transition period) or (2) to opt-in the new regime (if they can meet the conditions of the new regime and are since less than 5 years in Belgium under the “old”regime on 1/1/2022).
If you have questions with regard to the application and conditions of this new law, or with regard to the transition period, do not hesitate to contact An De Reymaeker (an.dereymaeker@vandendijk-taxlaw.be).
Wetsontwerp inzake de hervorming van het fiscaal regime van Nederlandse pensioenen.
December 2021
La réforme du régime des cadres étrangers
An DE REYMAEKER avocat fiscaliste – associé Vandendijk & Partners”
ACTUALITES FISCALES nr. 38 SEMAINE DU 29 NOVEMBRE AU 5 DECEMBRE 2021
November 2021
Regime voor buitenlandse kaderleden wordt grondig hervormd
An DE REYMAEKER fiscaal advocaat-vennoot Vandendijk & Partners
FISCALE ACTUALITEIT NR. 36 WEEK 4-10 NOVEMBER 2021
THE REFORM OF THE EXPAT TAX REGIME IN BELGIUM
October 2021
REFORM OF THE EXPAT REGIME IN BELGIUM
Update on the proposed Income Tax Reform in Belgium
Augustus 2021
NEW : taxation of foreign real estate in Belgium
June 2021
Pensioenen en lijfrenten belastbaar in Nederland?
In 2026 emission-free company cars should become the norm
15 % instead of 30% withholding tax on French dividends - New circular letter
April 2021
IMPÔTS DES SOCIÉTÉS POUR L’EXERCICE D’IMPOSITION 2021
NOUVELLES MESURES FISCALES
VENNOOTSCHAPSBELASTING AANSLAGJAAR 2021
NIEUWE MAATREGELEN
March 2021
- Belgian income tax return;
- Income year 2020 - Tax year 2021.
- Belgische aangifte in de personenbelasting ;
- Aanslagjaar 2021 – Inkomsten 2020.
- Déclaration belge à l’impôt des personnes physiques;
- Exercice d’imposition 2021 – Revenus 2020
New Annual Securities Account Tax published
New tax basis for non-Belgian immovable property as of income year 2021
february 2021
FOREIGN TRUSTS AND THE BELGIAN TRANSPARENCY TAX:
NEW JURISPRUDCENCE CONCERNING DISCRIMINATION
January 2021
Brexit, import duties and VAT on goods: Formalities
Belgium Proposes New Annual Securities Account Tax
New tax basis for non-Belgian property
November 2020
COVID-19 CORPORATE TAX MEASURES: CARRY-BACK OF LOSSES
October 2020
Update on the international tax implications for “cross-border
workers” and expats during COVID-19
by An De Reymaeker, Tax Lawyer-Partner, Vandendijk & Partners
June 2020
VENNOOTSCHAPSBELASTING AANSLAGJAAR 2020 NIEUWE MAATREGELEN
IMPÔTS DES SOCIÉTÉS POUR L’EXERCICE D’IMPOSITION 2020NOUVELLES MESURES FISCALES
The international tax implications for cross-border workers during COVID-19
April 2020
COVID-19 measures : Legal & Tax Committee
March 2020
Safeguarding Belgium’s partial withholding tax exemption for researchers
by An De Reymaeker, Tax Lawyer-Partner, Vandendijk & Partners
LISTE DES DOCUMENTS NECESSAIRES AFIN D'INTRODUIRE VOTRE
DECLARATION FISCALE REVENUS 2019
LIJST VAN GEGEVENS NODIG OM DE AANGIFTE IN DE PERSONENBELASTING IN TE VULLEN VOOR INKOMSTENJAAR 2019
Déclaration belge à l’impôt des personnes physiques;
Exercice d’imposition 2020 – Revenus 2019
Belgische aangifte in de personenbelasting ;
Aanslagjaar 2020 – Inkomsten 2019.
February 2020
Annulation de la taxe sur les comptes-titres
De vernietiging van de taks op effectenrekeningen
September 2019
BREXIT - UK PENSION PLANS - QROPS
Member Monday 16 - An De Reymaeker
UBO-register deadline : September 30th
Aout 2019
IMPÔTS DES SOCIÉTÉS POUR L’EXERCICE D’IMPOSITION 2019
NOUVELLES MESURES FISCALES
VENNOOTSCHAPSBELASTING AANSLAGJAAR 2019
NIEUWE MAATREGELEN
L’administration douanière Belge déboutée en ce qui concerne l’importation des
voitures de collection – Arrêt de la Cour d’appel de Bruxelles du 19 juin 2019
Belgische douaneadministratie krijgt nogmaals ongelijk wat betreft de invoer van
collectievoertuigen - Arrest BRUSSEL 19 juni 2019
Mai 2019
La réforme du code des sociétés et des associations
De Hervorming van het Wetboek van Vennootschappen en Verenigingen
April 2019
Election debate April 3 organized by AmCham Belgium with participation of An De Reymaeker, Tax Lawyer-Partner at Vandendijk & Partners, on taxation topic with priorities for next government : reduce corporate tax rate and introduce a ceiling on social security contributions in order to make Belgium more attractive and competitive for investors !
March 2019 - UPDATE
The deadline for filing the identity of the ultimate beneficial owners of companies and other legal persons with the UBO-register has been extended to September 30, 2019, instead of March 31, 2019.
Februari 2019
« Investing in investments » AmCham Priorities for a Prosperous Belgium 2019
U.S. Companies plead for lower corporate tax rate (AmCham press conference February 19,2019 with participation of An De Reymaeker-Tax Lawyer Vandendijk & Partners)
Wetgever treedt op tegen voordelen die een buitenlandse vennootschap toekent aan werknemers in België
Janvier 2019
Arrest GENT 2 januari 2019 : De Porsche 356 is een collectievoertuig
Arrêt de la Cour d’appel de Gand du 2 janvier 2019: la Porsche 356 est une voiture
de collection
November 2018
Nieuwe circulaire over invoer van odltimers maakt einde aan verwarring
Nouvellle circulaire sur l'importation de voitures de collection d'intérêt historique ou ethnographique
September 2018
The Belgian implementation of the EU mandated UBO-register
Aanvullende Pensioenen
Een fiscaal-juridische analyse vanuit Belgisch en Europees perspectief
Dubbelbelastingverdragen en fiscus
Toepassing in de praktik
https://shop.wolterskluwer.be/shop/nl_BE/navigation/442/Dubbelbelastingverdragen-en-fiscus?p=BPDUBBELBDO18001
Augustus 2018
Nieuwe circulaire inzake de invoer van motorvoertuigen voor verzamelingen van historisch of etnografisch belang (oldtimers)
Droit douanier : nouvelle circulaire sur l’importation de voitures de collection d’intérêt historique ou ethnographique
Juli 2018
Beschrijving kantoor
Description du bureau
Maart 2018
Aanvullende Pensioenen. Een fiscaal-juridische analyse vanuit Belgisch en Europees perspectief
LISTE DES DOCUMENTS NECESSAIRES AFIN D'INTRODUIRE VOTRE DECLARATION FISCALE REVENUS 2017
LIJST VAN GEGEVENS NODIG OM DE AANGIFTE IN DE
PERSONENBELASTING IN TE VULLEN VOOR INKOMSTENJAAR 2017
DATA NEEDED TO COMPLETE YOUR INDIVIDUAL TAX RETURN
2017 INCOME
Déclaration belge à l’impôt des personnes physiques;
Exercice d’imposition 2018 – Revenus 2017
Belgische aangifte in de personenbelasting ;
Aanslagjaar 2018 – Inkomsten 2017.
Belgian income tax return;
Income year 2017 - Tax year 2018.
Akkoord over nederlandse aanvullende pensioenen
Zijn nu alle problemen van dubbele belasting vande baan?
Akkoord tussen België en Nederland over de heffingsbevoegdheid van Nederlandse aanvullende pension.
Januari 2018
Hervorming vennootschapsbelasting vanaf 2018
December 2017
Intrekking vrijstelling loonheffing voor nederlandse
Pensioenen/lijfrenten door nederlandse belastingdienst.
Belgische regering countert Hof van Cassatie en creëert nieuwe rechtsgrond om AOW-uitkering belastbaar te stellen.
Modification de la taxe de transparence: projet de loi
Wijziging transparantietaks: wetsontwerp
August 2017
The Income Tax modifications agreed upon by the Belgian federal government in July 2017
Juli 2017
IMPÔTS DES SOCIÉTÉS 2017 NOUVELLES MESURES FISCALES
VENNOOTSCHAPSBELASTING AANSLAGJAAR 2017
Juni 2017
Article Trends 22 juin: Le livret un condamné en sursis
ARRÊT DU 8 JUIN 2017 DE LA COUR DE JUSTICE : EXONERATION DES INTERÊTS VAUT POUR DES CARNETS D’EPARGNE ETRANGERS
ARREST 8 JUNI 2017 VAN HET HOF VAN JUSTITIE :VRIJSTELLING INTERESTEN GELDT ONVERKORT VOOR BUITENLANDSE SPAARDEPOSITO’S
Fiscaal regime in België van AOW - Vrijstelling voor niet-gewerkte jaren.
Arrest dd. 5 mei 2017 van het Hof van Cassatie.
6 juni 2017 – Herentals (B) – Larcier studievoormiddag “Is
België nog steeds een belastingparadijs voor Nederbelgen ?
Een stand van zaken.”
12 mei 2017 – Vught (Nl) –Nolot seminar “PEB Uitfasering en Belgische estate en fiscale planning”
April 2017
Geen Riziv- en solidariteitsbijdragen op aanvullende pensioenen uitgekeerd aan niet-rijksinwoner
Maart 2017
Belgian income tax return;
Income year 2016 - Tax year 2017
Belgische aangifte in de personenbelasting;
Aanslagjaar 2017 – Inkomsten 2016
Déclaration belge à l'impöt des sociétés;
Exercice d’imposition 2017 – Revenus 2016
Erfrechtelijke behandeling van tweehoofdige levensverzekeringscontracten; Bevestiging van ons kantoorstandpunt door Vlaams decreet.
November 2016
1. Hoe ziet het voordelig belastingregime inzake aanvullende pensioenen uit?
2. Kan u het begrip 'individueel en definitief verworven rechten’ nader toelichten?
3. Hoe staat de belastingdienst hiertegenover?
4. Is ‘individueel en definitief verworven rechten‘ ten dode opgeschreven na WAP?
Vlaamse regularisatie 2016
October 2016
1 Waar gaat de "AOW-uitkering in België" discussie over?
2. Is er een evolutie merkbaar in de Belgische AOW-rechtspraak?
3. In welke gevallen kan een belastingvrijstelling van de AOW worden verdedigd?
August 2016
Belgian customs lose case on the import of classic cars
La douane déboutée pour l’importation de véhicules de collection
Douane in het ongelijk gesteld met betrekking tot de invoer van collectievoertuigen
Fiscaal regime van AOW in Belgïe: onduidelijkheid troef
Nieuwe permanente fiscale regularisatie vanaf 1 augustus 2016
Nouvelle régularisation fiscale permanente à partir du 1er août 2016
May 2016
Belgische aangifte in de vennootschapsbelasting;
Annslagjaar 2016 – Boekjaar 2015
Déclaration belge à l'impöt des sociétés;
Exercice d'imposition 2016 – Année comptable 2015
April 2016
ONTBIJTSEMINARIE : 14 juni 2016: “Is België nog steeds een pensioenparadijs voor Nederbelgen ? Een stand van zaken.” gegeven door Marc Vandendijk en Chantal Hendrickx te Herentals
Belgische aangifte in de personenbelasting; Aanslagjaar 2016 - Inkomsten 2015.
Belgian income tax return; Income year 2015 - Tax year 2016
Déclaration belge à l’impôt des personnes physiques; Exercice d’imposition 2016 – Revenus 2015.
November 2015
VLAAMSE BELASTINGDIENST STELT DAT VERZEKERINGSGIFT
NIET BEVRIJDEND IS VOOR LATERE ERFBELASTING
Nieuwe permanente fiscale regularisatie vanaf 2016
Nouvelle régularisation fiscale permanente à partir de 2016
October 2015
New tax measures – The Tax shift (confirmed on October 10, 2015)
! Newsflash !
Expat Tax return 2015 — Due date 18 November 2015
! Newsflash !
The act holding the transparency tax has been published in the Belgian Gazette on August 18, 2015, which came into force. The transparency tax will be applied on the investment income obtained by legal structures as from January 1, 2015.
August 2015
New Tax measures – July 2015
June 2015
Taxe de transparence : projet de loi
Transparantietaks: wetsontwerp
Transparency tax : Belgian bill announced
Communication des comptes bancaires étrangers
Melding buitenlandse bankrekeningen
Mai 2015
Memo – Belgische aangifte in de personenbelasting - aanslagjaar 2015.
Memo – Belgian income tax return – Tax year 2015
Mémo – Déclaration belge à l’impôt des personnes physiques – Exercice d’imposition 2015.
SEMINAIRE animé par Maître Marc Vandendijk le 05/05/2015: Structuration du patrimoine à l’international.
SEMINARIE gegeven door Meester Marc Vandendijk op 19/05/2015 : Beleggingen en fiscus 2015 : de beleggingsproducten fiscaal uitgeklaard inclusief de europese context.
October 2014
Most important tax measures proposed by the new Belgian Federal government
August 2014
Traitement fiscal des revenus mobiliers dans le chef d’un résident Belge personne physique – Revenus 2014
Inkomsten van roerende oorsprong voor een privé persoon woonachtig in België – Inkomsten 2014
Tax aspects of personal investment for Belgian residents – Income 2014
Gewijzigde Europese Spaarrichtlijn – Overzicht van wijzigingen
Modified European Savings Directive – Overview of modifications
! Newsflash !
The obligated mention of foreign bank accounts held by Belgian residents has been subject to a new modification.
While the notification point with the National Bank of Belgium has not yet been founded, the information concerning the foreign bank accounts, that should have been disclosed to this notification point, will be requested by letter from the Ministry of Finance.
The following information, concerning the foreign bank accounts which were mentioned in the tax returns of 2012, 2013 and 2014, must be disclosed:
- The account number;
- The name of the bank or credit institution;
- The country where the account has been created.
The request for information must be fulfilled within two months, counting from the third day after the letter has been sent. This delay will start at the earliest on 1st November 2014.
Our office is of course able to assist you with this new tax obligation.
2) ! UPDATE
NEW REPORTING REQUIREMENT IN THE BELGIAN INCOME TAX RETURN: INTERNATIONAL PRIVATE WEALTH STRUCTURES.
As from income year 2013 Belgian tax payers are obliged to report in the annual
income tax return the existence of a legal construction or entity (foundation, trust,
offshore companies, etc) of which the taxpayer, his spouse of their minor children
are the founders or, to their knowledge, the (potential) beneficiaries. For more
information, click here.
May 2014
IFA Congress 30 and 31 May 2014 with chairperson Mr. Marc Vandendijk (speaker) (see agenda)
! Newsflash !
The new European Savings Directive has been published on 15 April 2014 in the Official Journal of the European Union. Noteworthy is that income from Branch 21 and Branch 23 life insurances (+ 40% invested in interest generating assets) will be subject to the requirement of member states to provide other member states with information on interest paid to taxpayers who tax resident of another member state.
This will only be applicable to life insurance contracts subscribed as from 1 July 2014.
Furthermore, payments made by a credit or financial institution (an “economic operator”) to foreign trusts and legal constructions, as well as payments received by trusts and legal constructions, resident in the European Union, will be considered transparent if the beneficiary is a resident of a EU member state, and will be subject to the same requirement of disclosure.
The member states have until 1 January 2016 to adopt and publish the laws and regulations necessary to implement this Directive. The exchange of information concerning the income from life insurance contracts and payments to trusts and legal constructions will be effective as from 1 January 2017.
! Newsflash !
The European Commission's Customs Committee agreed a revised text on an amendment to the Explanatory Notes to the Combined Nomenclature for Customs Tariff Code 9705:
"Heading 9705 includes collectors' motor vehicles of historical or
ethnographic interest which are:
(1) In their original state, without substantial changes to the chassis, body, steering, braking, transmission or suspension system and engine. [...]
(2) At least 30 years old.
(3) Of a model or type which is no longer in production."
Source:
http://www.fiva.org/EN/Downloads/EU%20update%20September-
October%202013%20English.pdf
SEMINAR “Buitenlandse tewerkstelling en fiscus” wordt gegeven door Mr. Marc Vandendijk en Mr. An De Reymaeker op 10.12.2013 te Antwerpen.
Inschrijven via M&D (www.mdseminars.be).
November 2013
NEW REPORTING REQUIREMENT IN THE BELGIAN INCOME TAX RETURN: INTERNATIONAL PRIVATE WEALTH STRUCTURES.
As from income year 2013 Belgian tax payers are obliged to report in the annual
income tax return the existence of a legal construction or entity (foundation, trust,
offshore companies, etc) of which the taxpayer, his spouse of their minor children
are the founders or, to their knowledge, the (potential) beneficiaries. For more
information, click here.
May 2013
PEL Master Class : 05/06/2013
Uitnodiging
Antwoordcoupon
Fiscaliteit en successieplanning na de maatregelen
Di Rupo: 7 en 30 mei 2013
La fiscalité transfrontalière: en route vers une transparence totale? Belgique - France – Luxembourg : 24/05/2013
Hoe veilig is mijn spaargeld in België en in Luxemburg ? 06/06/2013
Fiscaal correcte successieplanning. Wat zijn vandaag de toegelaten technieken en constructies in het licht van de antimisbruikbepalingen? 10/06/2013
March 2013
Verschijningsdatum bij Kluwer : 13/05/2013
Dit boek geeft een overzicht van de richtlijnen bij de fiscale en sociale
implicaties m.b.t. tewerkstelling in het buitenland.
February 2013
Verplichte melding buitenlandse levensverzekeringscontracten : onduidelijkheid troef (NL-pdf)
Changes in the (para)fiscal treatment of non-recurring result-tied benefits/bonuses.(NL-pdf)
January 2013
Wijziging parafiscale behandeling van niet-recurrente resultaatsgebonden voordelen/bonussen.(NL-pdf)
Nederlandse pensioenen : Belgische fiscus bijt weer in het zand.(NL-pdf)
Overzicht wetswijzigingen inkomstenbelastingen 2012 - 2013 regering Di Rupo(NL-pdf)
Seminarie PEL in Antwerpen op 16/01/2013 : “Meldingsplicht Tak 23 levensverzekeringen: personenbelastingaangifte 2013 (inkomsten 2012)”
Seminaire PEL à Ophain le 22/01/2013: « Obligation de mentionner les contrats d’assurance-vie dans la déclaration d’impôts des personnes physiques 2013 (revenus 2012) »
November 2012
Budget measures 2013 government Di Rupo:
Tax changes
Mesures budgetaires 2013 du gouvernement Di Rupo: Modifications sur le plan fiscal
Begrotingsmaatregelen 2013 regering Di Rupo:
De fiscale veranderingen
September 2012
Belgian non-resident income tax returns (income year 2011) – due date: October 3
AOW-uitkering - band met vorig beroep cruciaal voor belastbaarheid3
July 2012
Bijzondere bijdrage van 1,5 % op premies van hogere aanvullende pensioenen
Pensioenkapitaal bij uitkering op 60 en 61 jaar hoger belast: nog niet meteen van toepassing
Alle pensioentoezeggingen moeten geëxternaliseerd worden
Niet-aanlevering informatie pensioendatabank fiscaal bestraft
Investeren in collectievoertuigen
Het alternatief in tijden van financiële crisis
Investir dans des voitures de collection :
L'alternative en période de crise financière?
AOW-uitkering niet altijd belastbaar als pensioen
April 2012
Kan de scheepagent hoofdelijk worden gehouden tot voldoening van de BTW bij invoer?
March 2012
New tax measures 2012 (EN-pdf)
Les nouvelles mesures fiscales pour 2012 (FR-pdf)
De niewe fiscale maatregelen 2012 (NL-pdf)
AOW-uitkering is toch belastbaar (EN-pdf)
|
