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17 December 2018
21 September 2018
We had to wait longer than initially expected and there were some doubts about the actual enactment, but on Thursday 28 February 2019 the law on the mobility budget was finally approved. The new legislation will soon be published in the Belgian Official Gazette and it will enter into force on 1...
On 1 February 2019, the Council of Ministers approved the draft law aimed at transposing into Belgian law Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union. This directive is also the result of the recommendations of Action Plan 14 of...
The month of January usually marks the beginning of the work plan of the Transfer Pricing Audit Cel. The Transfer Pricing Audit Cel is a national team specialised in transfer pricing audits. This team was recently strengthened significantly and will continue to do so in 2019, as transfer pricing...
The fair and efficient taxation of the so-called “Online Giants” (Google, Facebook, Apple and Amazon, or the “GAFAs”) continues to govern the political agendas.Both the OECD and the EU acknowledge that international tax rules no longer suit the realities of today’s digital economy. The Online...
From the 2020 assessment year (tax years starting from 1 January 2019), certain affiliated companies in Belgium may apply a limited form of tax consolidation. The Belgian tax consolidation regime is also known as the ‘group contribution regime’, allowing compensation of profits and losses between...
On 1 January 2019, Belgium introduced the single permit. When a non-EU national is working and residing for longer than 90 days in Belgium, the employer must apply for only one document: the single permit. The concerned employee shall no longer need a work permit and a resident card.
You may have read it in the press: the Brexit deal, which PM Theresa May has elaborated together with the other EU Member States, has been rejected by the British Parliament. It is currently not clear what will happen next. There are different possible scenario’s, going from a new referendum on...
The CO2 emission reference applying in 2019 for the calculation of the benefit in kind of the private use of a company car by company directors and employees has been published.
The UK’s prime minister, Theresa May, survived the UK Parliament’s confidence vote and will continue seeking solutions for her Brexit deal. But that doesn’t mean we are out the woods yet to avoid a no-deal Brexit. While Theresa May is under high pressure of a hard Brexit deal, the EU has no...