New Form 281.10 – Due date : 31 March, in principle
Context
As you know, the Belgian employer is under the obligation to report the employee’s taxable salaries to the tax authorities on individual salary slips (Form 281.10 for employees and 281.20 for key executives) and summary statements (List 325.10 or List 325.20 respectively). The reporting must in principle occur by March 31st of the year following the year during which the taxable event took place (payment of the remuneration for example).
News
The new form 281.10 has been published on February 7th, 2002. The new form takes into consideration the new rules regarding the tax treatment of commuting costs reimbursed by the employer. It is important to note that the tax exemptions in this respect are only available for Belgian taxpayers claiming professional expenses on a lump sum basis.
Posted: February 14th, 2002Tags: 281.10, commuting costs, professional expenses, salary slips