The Belgian tax authorities have opened the online platform Tax-on-web to file the non-resident income tax return (natural persons) for income from 2022 - assessment year 2023.
Excise duties are currently payable on energy products and electricity, alcohol and alcoholic beverages and manufactured tobacco. From 1 January 2024, e-liquids will be added to this list. Excise duties will then be due at the time e-liquids are released for consumption in Belgium.
Did you know that on an annual basis, millions of euros of foreign input VAT are not being reclaimed?Are the formalities for VAT refunds and numerous questions in foreign languages also a burden to you?BDO has the knowledge and tools to apply for the refund of VAT that you are entitled to in...
From 1 June 2023, the legislator again envisaged the possibility for employers to grant a one-off purchasing power premium to their employees in the form of a consumption voucher. The Royal Decree of 23 April 2023 laid down the outline, but the modalities remained to be further negotiated by the...
The Court of Justice of the European Union (‘CJEU’) recently addressed a case on the concept of fixed establishment for VAT purposes (Cabot Plastics Belgium, Case C-232/22).
The legal framework and practice concerning the application of the partial exemption of the payment of wage withholding tax and the associated BELSPO registration are not always in line with each other. As a consequence, disputes between the taxpayer and the tax authorities have already given...
On 21 June 2023, the new double tax treaty between Belgium and the Netherlands was signed. The new treaty replaces the existing 2001 double taxation treaty and immediately also resolves some bottlenecks.
The Belgian finance minister has indicated that he intends to introduce electronic invoicing and, at a later stage, an electronic reporting system. This is part of the European Commission's 'VAT in the Digital Age' (ViDA) proposal, which aims to make European VAT rules more contemporary, robust...
From 1 July 2023, the reduced VAT rate of 6% will apply to the supply of electricity and natural gas used for heating purposes to private individuals (contract of non-business use). The Belgian VAT authorities provide additional clarification on determining business or non-business use...