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On 14 November, several decisions were issued by the Brussels' Tax Court of First Instance

In its Spring Budget 2021, the United Kingdom announced to repeal the domestic provisions implementing the IRD.

A new royal decree was published today in the Belgian State Gazette1, providing that several termination indemnities will be subject to social security contributions as from 1 October 2013.

In two judgments, dated 18 February 2016 and 24 March 2016, the Constitutional Court decided on the constitutionality of two provisions of the Law of 31 January 2009 on the Continuity of Enterprises.

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.

Following recent legislative changes and the resulting uncertainty regarding the application of the Tate & Lyle withholding tax exemption...

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...

Article 275/5 ITC92 provides for a partial exemption from payment of withholding taxes for shift work. One of the requirements for its application is that the consecutive shifts...

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 a previous issue of this newsletter, we discussed a decision of the European Court of Justice ("ECJ"), ruling that the Belgian withholding tax rules on dividends paid by Belgian companies to non-resident corporate shareholders were incompatible with the free movement of capital.

The withholding tax jurisdiction of the source state is limited to 15% for dividends, as before. Withholding tax may (no longer) be withheld when dividends are paid by subsidiaries...

For the corporate withholding tax ("WHT") exemption for work shifts to apply, the consecutive shifts must consist of the same scope of work. But does this mean that the scope of work must be identical

The Court of Cassation has for the second time confirmed that under the double taxation treaty between France and Belgium ("Treaty"), Belgium must relieve the double taxation...

Debt is not separately defined for Belgian tax purposes, hence in principle the civil law definition prevails.

Artikel 275/5 WIB92 voorziet in een partiële vrijstelling van doorstorting van bedrijfsvoorheffing voor ploegenarbeid.