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AI and the wave of automation that it heralds opens a world of possibilities, but it also threatens jobs. Could a tax on robots help ease the transition?

In a country where 15% of all income earned by families in 2013 was transferred to savings accounts, the tax rules applicable to such income is a hot topic.

At the Council of Ministers meeting on 20 March 2024, the government reached an agreement on adapting the WHT exemption for work shifts.

What should employers in Belgium have in mind from the start of 2020? This article sets out some key points.

The recent introduction of a favourable tax exemption for patents should provide a significant fillip for companies involved in research and development in Belgium.

The Act of 15 December 2005 on the abolishment of bearer securities prescribes that they must be converted into registered or dematerialised securities before 31 December 2013.

Belgium implemented the Pillar Two rules at the end of last year via publication of the Law of 19 December 2023 (Belgian Pillar Two Law). The Pillar Two rules entered into force on 31 December 2023...

On June 25, 2014, the Brussels Court of Appeal confirmed an earlier ruling (dating from 2010) from the Tribunal of First Instance.

On 24 December 2011, the Democratic Republic of Congo (D.R.C.) finally ratified the income tax treaty it signed with Belgium on 23 May 2007.

This may lead to unexpected tax consequences for the company.

The taxation of income from financial instruments, primarily capital gains, in the federal coalition agreement has already been the subject of much debate.

Taxpayers can recover withholding taxes (WHT) that were unduly withheld by the debtor, for example, on Belgian dividends, interest, or where a payroll tax exemption was incorrectly applied.

In recent years, the number of "management companies" has grown significantly, partly because of their tax-friendly regime. The government now aims to reduce this attractiveness.

For nearly 30 years, Belgium has been well known for its attractive tax rules for group finance companies, international headquarters and cash-pooling companies.

The rise of remote work has fundamentally reshaped the modern workplace.