“ The avoidance of tax may be lawful, but it is not yet a virtue. ”
(Lord Denning)
News
MARCH 2026
Fiscaal regime in België van Nederlandse pensioenen.
Uitspraak NL Hoge Raad van 13 maart 2026 inzake toepassing van artikel 18 par 2 van het verdrag B-NL.
In een arrest van 13 maart 2026 heeft de NL Hoge Raad de toepassing van art 18 par. 2 van het DBV B-NL dd. 5 juni 2001. gesloten tussen Nederland en België uitgelegd.
De Hoge Raad hervormt een arrest van het Hof Den Bosch van 1 februari 2023, dat de belastingplichtige gelijk had gegeven over de niet toepassing van art. 18 par. 2 van het DBV, vanwege de onduidelijkheden in de tekst van het DBV.
1) De Hoge Raad stelt als principe dat het volledige bedrag van de NL pensioenen in acht dient genomen te worden om te bepalen of de drempel van 25.000€ al dan niet is overschreden. Het feit dat een deel van het pensioen in B progressief is belast doet er niet toe. Art 18 par. 2 DBV B-Nl kan alleen maar van toepassing zijn in de mate dat in België het algemeen geldende progressieve inkomstenbelasting niet van toepassing is. In die situatie is NL als bronstaat ook bevoegd om inkomstenbelasting te heffen. De Hoge Raad wijdt niet uit of er dan een credit dient verleend te worden voor de Belgische inkomstenbelasting die er in beginsel steeds is.
2) Een tweede element was de vraag welk deel NL mag belasten als een deel van de pensioenuitkering in België progressief is belast. De Hoge Raad stelt dat NL niet kan heffen in de mate dat de pensioenuitkering progressief is belast in België. Dit heeft te maken met de benadering van de Belgische fiscus om NL pensioenen opgebouwd vanaf 2024 te belasten aan progressieve tarieven.
3) Conclusie is dat daarmee nog niet het laatste woord gezegd is in deze bijzondere technische materie. Ondertussen is er in België een wetswijziging sedert 2022, waarbij extra-wettelijke pensioen in alle omstandigheden progressief belastbaar zouden zijn. Er is echter terzake grote onduidelijkheid in een aantal gevallen, waarbij tijdens de opbouw sprake is van behandeling als salaris.
PERSONAL BELGIAN RESIDENT INCOME TAX RETURNS - INCOME YEAR 2025
We would be pleased to assist you with the filing of this income tax return.
If you would like to receive our assistance, we kindly ask you to send us all
necessary information
prior to the 20th April 2026
in order to allow us to prepare your tax return in due time.
Please find in attachment a detailed list of the most important types of
income and tax deductions, which appear in the 2025 income tax return.
Although not all items are relevant for you, with this listing we hope
to make it easier for you to collect the necessary information.
For income year 2025, there have been some modifications to the income
tax code. An overview of the most important changes are listed in attachment 2.
NOUVELLE CONVENTION ENTRE LA BELGIQUE ET LA FRANCE : enjeux clés à anticiper pour les entreprises transfrontalières.
La France et la Belgique ont signé, le 9 novembre 2021, une nouvelle convention préventive
de double imposition destinée à remplacer celle de 1964. Bien que son entrée en vigueur soit
encore attendue, ses effets doivent d’ores et déjà être anticipés par les entreprises actives entre
les deux pays.
La convention actuelle repose sur une approche relativement formelle de l’établissement
stable, fondée notamment sur l’existence d’une installation fixe d’affaires ou d’un pouvoir de
signature en Belgique.
La nouvelle CPDI marque un changement significatif. Inspirée des travaux BEPS de l’OCDE,
elle privilégie une approche économique et factuelle :
une entreprise pourra être considérée comme disposant d’un établissement stable
taxable en Belgique dès lors qu’une personne y joue un rôle déterminant conduisant à la
conclusion de contrats, même sans pouvoir de signature formel.
Ce ne sont donc plus uniquement les contrats ou les organigrammes qui comptent, mais la
réalité des fonctions exercées et la manière dont les décisions commerciales sont prises en
pratique.
Les fonctions commerciales constituent le principal point d’attention. Lorsque la prospection,
la négociation ou la conclusion des contrats sont, en tout ou en partie, pilotées depuis la
Belgique, le risque de requalification devient significatif.
Indépendamment de la convention fiscale, le droit interne belge retient une notion plus large
d’« établissement belge ». Certaines situations peuvent ainsi entraîner des obligations
administratives ou déclaratives en Belgique, même en l’absence d’imposition effective.
La nouvelle convention franco-belge ne crée pas seulement de nouvelles règles : elle modifie
profondément la méthode d’analyse adoptée par les administrations fiscales.
Un accompagnement spécialisé permet notamment d’analyser les risques au regard des
fonctions réellement exercées, de structurer les activités transfrontalières de manière
cohérente et défendable et d’anticiper l’entrée en vigueur de la nouvelle CPDI et ainsi éviter
des requalifications a posteriori.
N'hésitez pas à nous contacter si vous avez des questions concernant ces changements.
The Belgian Parliament adopted yesterday (December 11, 2025) significant improvements to the Belgian expat regime in order to make Belgium more attractive for international talent and investors. These changes will be retroactively applicable as of the 1th of January 2025.
Do not hesitate to contact us if you have any questions via
contact page.
OCTOBER 2025
We are delighted to announce that we are a recommended firm and member of Cross Border Advisory Solutions.
In today’s globalized world, navigating legal, tax and financial requirements across multiple jurisdictions can be complex. Cross Border Advisory Solutions brings together a trusted international network.
Do not hesitate to contact us if you have any questions via contact page.
AUGUST 2025
Programme Law of 18 July 2025 : most new tax measures became applicable as of July 29 2025
Most measures entered into force on the date of publication in the Moniteur Belge (29 July 2025), unless otherwise stated. For exemple the new Exit Tax applies to seat transfers from 29 July 2025 onwards. A new Tax and Social Regularisation is available since 29 July 2025.
If you have any questions with regard to these new tax measures do not hesitate to contact us.
JULY 2025
UPDATE ON INTRODUCTION OF CAPITAL GAINS TAX IN BELGIUM AS OF JANUARY 1, 2026
The restricted Council of Ministers confirmed on June 30, 2025, the implementation of a tax
on capital gains from movable property within the framework of normal management of
private assets, effective January 1, 2026, with no retroactive effect.
Do not hesitate to contact us for more information.
JUNE 2025
Vandendijk & Partner is since many years a member of
Nederlands :
Ons kantoor, gespecialiseerd in internationaal fiscaal recht,
is al bijna 15 jaar lid van de Franse Kamer van Koophandel in België.
Français :
Notre cabinet, spécialisé dans le droit fiscal international,
est membre de la Chambre de Commerce France Belgique depuis presque 15 ans.
English :
Our firm, specialized in international tax law,
has been a member of the French Chamber of Commerce in Belgium since almost 15 years.
MAY 2025
An De Reymaeker re-elected Chair of AMCHAM BELGIUM.
We are honored to announce that An De Reymaeker, Tax Lawyer and Partner of our office, has been re-elected as Chair of the Legal & Taxation Committee of AMCHAM BELGIUM for the next 2 years.
The American Chamber of Commerce in Belgium is an independent non-profit organization representing the international business community in Belgium.
The Legal & Taxation Committee monitors international and domestic tax developments across sectors and actively promotes a positive investment climate in Belgium in order to attract and keep investors, innovation and talent in Belgium.
MAY 2025
CAPITAL GAINS TAX IN BELGIUM AS OF JANUARY 1, 2026
The Belgian federal government has foreseen in an important tax reform with regard to the taxation of capital gains realized on financial assets by individuals in Belgium (the so-called “solidarity tax” of 10%).
Do not hesitate to contact us for more information.
APRIL 2025
New Tax Regularization 2025
The Belgian federal government has announced the introduction of a new tax regularization scheme, the "DLU 5" (Single Voluntary Disclosure), which will come into effect on 1 July 2025.
Unlike previous editions, this new regime is intended to be permanent, providing taxpayers with an ongoing opportunity to regularize their tax situation.
If you are considering a regularization in 2025, do not hesitate to contact us for more information. Our firm offers tailored support at every stage of the process.
MARCH 2025
Belgian personal income tax return for Income year 2024 (Tax year 2025)
As every year, you will soon receive your personal income tax return from the Belgian tax authorities in which you need to file your 2024 income.
We would be pleased to assist you with the filing of this tax return. If you would like to receive our assistance, we kindly ask you to send us all necessary information prior to 20 April 2025 in order to allow us to prepare your tax return in due time.
Please find in attachment (in ENG/FR/NL) a detailed list of the most important types of income and tax deductions, which appear in the 2024 income tax return. Although not all items are relevant for you, with this listing we hope to make it easier for you to collect the necessary information.
Should you have any questions, please do not hesitate to contact us.
TAX MEASURES ANNONCED BY THE NEW FEDERAL GOVERNMENT DE WEVER ON JANUARY 31, 2025
The new Belgian government agreement introduces major tax reforms.
We provide you herewith with a summary (in FR/NL/ENG) of the key tax measures, with a focus on personal income taxation (incl. the introduction of a capital gain tax) and corporate taxation, that has been included in the government agreement.
Please note that these reforms will first need legal enactment before taking effect. We will follow up very closely the legislative texts.
Do not hesitate to contact us if you would have any questions with regard to these changes and would like to receive a personal update on one of the specific measures.
At the Gala of AmCham Belgium, An De Reymaeker, Tax Lawyer and Partner of Vandendijk & Partners, has been present as Chair of the Legal & Taxation Committee of AmCham Belgium, together with the US Ambassador, many politici and more than 300 business leaders representing the international community in Belgium.
With a clear message in the speech from Stéphanie Rutten, CEO of AmCham Belgium, how important it is for Belgium to stay attractive and competitive for international investors.
Nederlands pensioen en de vrijstelling in Nederland t.b.v. de heffingskorting :Het arrest
van het hof van Beroep te Antwerpen dd. 12 december 2023 (nr. 2022/AR/555): België
dient vrijstelling te verlenen
In haar arrest van 12 december 2023 heeft het Hof van Beroep in Antwerpen uitspraak gedaan
over de kwestie van de vrijstelling van de Nederlandse belastingkorting (heffingskorting) die
werd toegepast bij de afkoop van een in eigen beheer gehouden pensioen, gefinancierd door
werkgeversbijdragen.
In deze zaak was de afkoop belast in Nederland, met uitzondering van een belastingkorting
van 34,50 %, die was vrijgesteld. De Belgische fiscus weigerde echter dit deel vrij te stellen,
met het argument dat het niet effectief in Nederland was belast, in strijd met artikel 23, 1., a.
van het dubbelbelastingverdrag (DBV).
Het Hof oordeelde echter dat de vrijstelling voorzien in artikel 23, 1., a. van het DBV geen
effectieve belasting vereist. Het volstaat dat de inkomsten onderworpen zijn aan het normale
fiscale regime in Nederland, zelfs als dit een gedeeltelijke vrijstelling omvat. Daarom moet
België de vrijstelling met voorbehoud van progressiviteit verlenen, ook al was een deel van
het bedrag vrijgesteld in de bronstaat.
SEPTEMBER 2024
English version only
BELGIAN NON RESIDENT INCOME TAX RETURNS – INCOME YEAR 2023
The Belgian tax authorities will shortly start with sending the Belgian non-resident income tax returns to all non-residents with Belgian source income. If you earn income in Belgium (such as a salary, a pension, or rental income) while residing abroad, or if you are in Belgium for a limited period (for instance, for work or studies), you are required to file a "non-resident income tax return."
For the 2024 tax year (income year 2023), you will receive your tax return by post between mid-September and early October 2024. The due date to file the paper return is set at November 22, 2024. This tax return can be submitted either on paper or electronically. If you wish to file your return online via Tax-on-web, you will be able to do so starting in mid-September.
If you would like us to assist with the preparation and filing of your Belgian tax return, we kindly ask you to send us all the necessary information at your earliest convenience.
With regard to the “expats” benefitting from the (old) special tax status on the basis of the tax Circular of August 1983, it is important to note that the transitional measures ended on December 31, 2023. Individuals who benefited from this regime still have to file a “non-resident” income tax return for income year 2023, tax year 2024. As of income year 2024, they will be considered Belgian tax residents, and will in principle need to file a “resident” instead of a “non-resident” income tax return.
Please do not hesitate to contact us if you have any questions.
vide or by phone 02/343.33.45
The professional secrecy of the (tax) lawyer: CJEU court decision of July 29, 2024 on the DAC 6 directive.
The DAC 6 directive requires tax intermediaries to report certain potentially aggressive cross-border tax arrangements. However, this directive conflicts with the professional secrecy of lawyers, which ensures the confidentiality of communications between a lawyer and their clients.
On July 29, 2024, the Court of Justice of the European Union (CJEU) issued an important decision stating that lawyers (and professions authorized to represent clients in court) may be exempt from the reporting obligation provided by the DAC 6 directive.
This decision strengthens the protection of “lawyer-client” confidentiality against the reporting obligations of the DAC 6 directive.
The obligation is maintained for accountants, tax advisors and auditors. Please find in attachment a short memo with more details (in ENG-FR-NL).
Do not hesitate to contact us in case you would have any questions.
Version en français
Le secret professionnel de l’avocat (fiscaliste) : L'arrêt de la CJUE du 29 juillet 2024 concernant la directive DAC 6
La directive DAC 6 impose aux intermédiaires fiscaux de déclarer certains dispositifs fiscaux
transfrontaliers potentiellement agressifs. Cependant, cette directive entre en conflit avec le
secret professionnel des avocats, qui garantit la confidentialité des communications entre un
avocat et son client.
Le 29 juillet 2024, la Cour de justice de l'Union européenne (CJUE) a rendu un arrêt
important qui stipule que les avocats et les professions habilitées à assurer la représentation en
justice peuvent bénéficier de la dispense de l'obligation de déclaration prévue par la directive
DAC 6. Cette décision renforce la protection du secret professionnel des avocats contre les
obligations de déclaration de la directive DAC 6 à charge des comptables, conseillers fiscaux
et reviseurs.
N'hésitez pas à nous contacter si vous avez des questions.
JUNE 2024
English version
Dear clients,
We inform you that as from June 2024, we do apply a price increase of 10% on our fees.
National fee for partners: 335€/hour (+VAT)
International fee for partners: 385€/ hour (+VAT)
The fees of the associates stay unchanged.
This is a first tariff increase since more than 20 years by our law office.
This is mainly due to the general increase for services and goods that we have to secure and to pay for.
Always at your disposal for further information.
Nederlandse versie
Geachte klanten,
Wij informeren u dat wij vanaf juni 2024 een prijsverhoging van 10% toepassen op onze erelonen.
Nationaal tarief voor partners: 335€/uur (+BTW)
Internationaal tarief voor partners: 385€/uur (+BTW)
De honoraria van de andere advocaten blijven ongewijzigd.
Dit is de eerste tariefverhoging in meer dan 20 jaar door ons kantoor.
Dit is voornamelijk te wijten aan de algemene stijging van de kosten voor diensten en goederen die
we moeten aankopen.
Voor meer informatie kunt u altijd contact met ons opnemen.
Version française
Chers clients,
Nous vous informons qu'à partir de juin 2024, nous appliquons une augmentation de prix de 10% sur
nos honoraires.
Honoraires nationaux pour les partenaires : 335€/heure (+TVA)
Honoraires internationaux pour les partenaires : 385€/heure (+TVA)
Les honoraires des associés restent inchangés.
Il s'agit de la première augmentation tarifaire depuis plus de 20 ans par notre cabinet.
Ceci est principalement dû à l'augmentation générale des couts pour des services et des biens que
nous devons nous procurer.
Nous restons à votre disposition pour de plus amples informations.
JUNE 2024
A Colloquium on the taxation of cross-border workers took place on June 3 2024.
Do not hesitate to contact Mrs. An De Reymaeker, who participated as a panelist in the first panel, if you would have any questions.
MAY 2024
A Colloquium on “Cross-border workers” will take place on June 3.
Mrs. An De Reymaeker, Tax Lawyer of Vandendijk & Partners, will participate on the panel with regard to “The taxation of remuneration in case of teleworking by cross-border workers (Art. 15 OECD).”
As part of the Belgian Presidency of the Council of the European Union, the FPS Finance presided the 'Cross-border workers teleworking TaskForce' the past few months. That TaskForce looked at three important challenges for the taxation of cross-border workers posed by the ever-increasing popularity of teleworking, namely:
The question of whether and in what circumstances teleworking can generate a permanent establishment (Art. 5)
The evidence a cross-border worker needs to present
The taxation of remuneration in case of teleworking by cross-border workers (Art. 15)
In the margins of that TaskForce, the FPS Finance in collaboration
with the Policy Unit of the Cabinet of the Minister of Finance,
is organising the
'cross-border workers colloquium'
on Monday the 3rd of June
at the Pacheco Center in Brussels.
During that colloquium, we will have a panel discussion on each
of those 3 topics with experts from the OECD, from the European Commission,
from the FPS Finance, from academia and from the industry.
What?
The Cross-border workers colloquium
Where?
Pacheco Center, Pachecolaan 13, 1000 Brussel
When?
Monday June 3rd 2024 from 13:00 to 17:00
You can view the preliminary program in attachment.
Please let us know asap if you would be interested to participate.
The event will take place both physically and via livestream.
A maximum of 250 participants will be able to attend physically
in the Pacheco Center. Those of you who don’t manage to secure a
spot at the venue will be invited to participate virtually.
Virtual participants will receive a link to the livestream via
YouTube a few days prior to the event.
See the preliminary program.
MARCH 2024
Belgian personal income tax returns - income year 2023
We can assist with the preparation and filing of your personal income tax return for income year 2023.
If you would like to receive our assistance, we kindly ask you to send us all necessary information as soon as possible, in order to allow us to prepare your tax return in due time.
You will find in attachment (in NL/FR/ENG) a detailed list of the most important types of income and tax deductions with regard to the 2023 income tax return, as well as an overview of the most important changes.
Do not hesitate to contact us in case you would have any questions.
Nederlands
Overzicht belangrijkste wijzigingen m.b.t. inkomstenjaar 2023.pdf
Lijst van gegevens voor inkomstenjaar 2023.pdf
Français
Aperçu des changements les plus importants pour revenus 2023.pdf
Liste des documents nécessaires pour revenus 2023.pdf
English
Overview of important changes.pdf
Data needed to complete your 2023 ITR.pdf
FEBRUARY 2024
Modification of the Belgian transparency tax
The Programme Law of 22 December 2023 once again modified the Belgian transparency tax (also called “Cayman tax”).
Please find an overview of the changes in our memorandum, available in Dutch, French and English.
> Bekijk het volledige artikel in het Nederlands
> Voir l'article complet en français
> See complete article in english
JANUARY 2024
WAP is niet van toepassing op niet-Belgische pensioenen.
Aan de voortdurende discussie over de belastbaarheid van Nederlandse
pensioenen voor en na de WAP, wordt nu een nieuw element toegevoegd:
de territoriale werking van de WAP blijft beperkt tot België.
De WAP kan dus niet aangegrepen worden om (na 2004 opgebouwde)
buitenlandse pensioenen te belasten.
Open de pdf van het artikel van Wolters Kluwer over WAP.
DECEMBER 2023
It was an honor that An De Reymaeker (Tax Lawyer and Partner of our office)
participated as Chair of the Legal & Taxation Committee to the 75th anniversary
of AmCham Belgium in presence of Princess Astrid, prime Minister De Croo,
US ambassador Adler and many members of AmCham (international companies).
OCTOBER 2023
Sinds 2022 is het expatregime in België grondig gewijzigd.
Naar aanleiding hiervan schreef An De Reymaeker,
fiscaal advocaat en vennoot bij het advocatenkantoor Vandendijk & Partners,
het boek
'Het expatregime in België - Voor en na 1 januari 2022'.
In een interview vertelt ze over de belangrijkste veranderingen
in het expatregime en geeft ze haar mening over enkele stellingen,
puttend uit haar 25 jaar lange ervaring.
Pillar 2: New rules for MNE’s applicable as of 1/1/2024
At the end of 2021, the OECD established guidelines to implement a historic reform of the
international tax system. These rules ensure that multinational enterprises (MNEs) will be
subject to a minimum tax rate of 15%. These rules are associated with the BEPS project and
were detailed in the reports entitled "Pillar 1" and "Pillar 2" aimed at resolving the tax
challenges raised by the digitization and globalization of the economy.
See the complete news in PDF format.
Pillar 2: De invoering van een minimum belastingtarief van 15% voor multinationale ondernemingen vanaf 2024
Eind 2021 heeft de OESO richtlijnen opgesteld om een historische hervorming van het internationale belastingstelsel door te voeren. Volgens deze regels zullen multinationale ondernemingen (MNO's) onderworpen zijn aan een minimum belastingtarief van 15%. Deze regels houden verband met het BEPS-project en werden gedetailleerd beschreven in de rapporten "Pillar 1" en "Pillar 2", die bedoeld zijn om de fiscale uitdagingen van de digitalisering en globalisering van de economie aan te pakken.
Bekijk het volledige nieuws in pdf-formaat.
Pilier 2 : Nouvelles règles applicables pour les EMN’S à partir du 1/1/2024
Fin d’année 2021, l’OCDE a établi des lignes directrices visant à mettre en œuvre une réforme historique du système fiscal international. Ces règles font en sorte que les entreprises multinationales (EMN) seront assujetties à un taux d’imposition minimum de 15%. Ces règles sont associées au projet BEPS et ont été détaillées dans les rapports intitulés « Pilier 1 » et
« Pilier 2 » visant à résoudre les défis fiscaux soulevés par la numérisation et la mondialisation de l’économie.
Voir la news complète au format PDF.
Wij zijn verheugd de publicatie aan te kunnen kondigen van het boek “Het expatregime in België”, geschreven door An De Reymaeker, Fiscaal advocaat en vennoot bij Vandendijk & Partners.
Na bijna 38 jaar hebben we in België een nieuw “expat regime”, zoals dit in het jargon wordt genoemd, dat in de fiscale wetgeving staat ingeschreven. De programmawet van 27 december 2021 heeft immers een nieuw artikel 32/1 en 32/2 in het Wetboek van de inkomstenbelastingen 1992 ingeschreven, voor de zogenaamde “Ingekomen belastingplichtigen en ingekomen onderzoekers”. Deze nieuwe belastingstelsels zijn van toepassing sinds 1 januari 2022.
Met de invoering van dit bijzonder belastingstelsel voor ingekomen belastingplichtigen en ingekomen onderzoekers komt hiermee ook een einde aan de Circulaire van 8 augustus 1983 (Ci.RH.624/325.294), zijnde “Het bijzonder belastingstelsel voor buitenlandse kaderleden”.
Er is echter nog een overgangsregeling voorzien tot 31 december 2023 voor de buitenlandse kaderleden die voor 1 januari 2022 in dienst zijn getreden en genoten van dit stelsel. Onder bepaalde voorwaarden zullen zij nog verder kunnen genieten van dit regime, mits de richtlijnen opgenomen in de Circulaire van 8 augustus 1983 (en de Circulaire van 31 augustus 1995) worden nageleefd of kunnen zij, mits naleving van bepaalde voorwaarden, kiezen om over te stappen naar het nieuwe belastingstel.
Bijgevolg zullen beide bijzondere belastingstelsels nog gelijktijdig van toepassing zijn tot en met 31 december 2023.
In dit boek wordt dan ook uitgebreid ingegaan op beide belastingstelsels, de overgangsregeling en wordt een vergelijking tussen het oude en het nieuwe regime gemaakt.
Tot slot wordt nog kort ingegaan op enkele expat regimes die van toepassing zijn in onze buurlanden (Nederland, Frankrijk, Luxemburg, Spanje en Italië).
Aarzel niet om ons te contacteren indien u een vraagt heeft omtrent het expatregime in België.
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.
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 (vide) 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 (vide) 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 (vide) 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 (vide).
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.
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 (vide) 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 (vide).
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.
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
! 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.
! 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.
! 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
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.
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) »Di Rupo: De fiscale veranderinge
Aan de voortdurende discussie over de belastbaarheid van Nederlandse
pensioenen voor en na de WAP, wordt nu een nieuw element toegevoegd:
de territoriale werking van de WAP blijft beperkt tot België.
