HRS Headline news
The Personal tax department proposes a headline news service about Belgian personal tax and international assignment specific news matters.
The headline is sent by e-mail on a weekly basis and is available on the HR Services web site.
This service is offered free of charge and is intended for every person having an interest in Belgian personal tax and expatriate related news. We intend to inform you quickly on recent developments in a short format. Depending on the issue reported, there may be additional information available on our website.
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Latest headline news:
- Proactive announcement of specific tax audits
1 February 2012 - Due dates for filing individual salary statements
31 January 2012 - New changes in the taxation of company cars
26 January 2012 - New Belgian Personal Income Tax Measures – Update
4 January 2012 - Urgent action may be required in the context of pension arrangements for self-employed company directors
12 December 2011 - Tax on conversion of bearer securities
9 December 2011 - Major changes in the taxation of company cars – update on the cost for the employer
8 December 2011 - New Belgian Personal Income Tax measures
2 December 2011 - Major changes in the taxation of company car
1 December 2011 - New Portuguese tax legislation
24 November 2011 - New salary thresholds
22 November 2011 - Secret commissions’ tax
16 November 2011 - Are collective disability insurances tax-deductible?
9 November 2011 - New VAT regime for company cars – update
7 November 2011 - Tax treatment company bikes
2 November 2011 - New VAT regime for company cars: extra VAT and red tape
28 October 2011 - Belgian second pillar pension plans database (DB2P)
24 October 2011 - No more let-out from “secret commissions tax”
20 October 2011 - Hypotax
18 October 2011 - PwC is nominated for the HR Excellence Award – Your vote counts!
27 September 2011 - Important proposal for changes to Dutch 30%-ruling – Update
20 September 2011 - Important proposal for changes to Dutch 30%-ruling
9 September 2011 - Local income tax in Belgium on US-sourced income
2 August 2011 - Severance payments: limited tax exemption
6 July 2011 - New daily lump-sum allowances list as from 1 April 2011
16 May 2011 - The salary moderation and you
6 May 2011 - Taxable period – interpretation of the tax authorities adopted by Royal Decree
12 January 2011 - Year-end headline
24 December 2010 - PwC wins the HR Excellence Award 2010 as Best Tax Consultant
24 November 2010 - Implementation of the decision of the European Court of Justice regarding municipal taxes on investment income paid out abroad
29 October 2010 - PwC is nominated for the HR Excellence Award – Your vote counts!
11 October 2010 - Court of Justice decision on communal taxes on investment income paid out abroad
6 August 2010 - Belgian corporate tax deduction rejected for stock option plan cost recharged by foreign parent company
26 May 2010 - Exemption conditions under double taxation treaties
28 April 2010 - New daily lump-sum allowances list as from 1 April 2010
12 April 2010 - Seniority bonuses: personal income taxation
18 March 2010 - Tax prepayments: no substitute for wage withholding tax
9 March 2010 - No downward indexation of figures for the purposes of calculating personal income tax
21 January 2010 - Today’s news: salary slips due date known and confirmation benefit in kind for company cars
15 January 2010 - New Enclosure to the French-Belgian Double Tax Treaty
11 January 2010 - Exemption from partial payment of withholding tax – accounting treatment
16 December 2009 - Changes in the taxation of company cars
27 November 2009 - Exemption of partial payment of withholding tax
20 November 2009 - Decision from the Ruling Commission: benefit in kind – second company car
13 November 2009 - Correction Salary thresholds 2010
29 October 2009 - Confirmation of the tax treatment of the “surrender” of pay by managers
5 October 2009 - EU Regulation 883/2004 – New social security rules for mobile workforce
24 August 2009 - Social security treaty between Uruguay and Belgium
27 July 2009 - Social security treaty between the Republic of Korea and Belgium
6 July 2009 - Crisis measures to promote employment come into force
25 June 2009 - Social security treaty between India and Belgium
22 June 2009 - Work permit exemption for managers of headquarters
8 June 2009 - Work permits no longer needed for nationals of Poland, Hungary, Slovenia, Slovak Republic, Lithuania, Latvia, Estonia and Czech Republic
28 May 2009 - New daily lump-sum allowances list as from 1 April 2009
17 April 2009 - Meal vouchers exempt from social security, but subject to income tax?
7 April 2009 - Economic recovery plan – Extended payment deadline of wage withholding tax
31 March 2009 - Seniority bonus
16 March 2009 - Economic recovery plan – Bill of law
17 February 2009 - Benefit in kind – Company cars – New scale (as from 1 January 2009)
2 February 2009 - Change in the tax deduction for the own and sole dwelling
26 January 2009 - No downward indexation of figures for the purposes of calculating personal income tax
21 January 2009 - Blue card
13 January 2009 - “Social” benefits: movie vouchers for employees
29 December 2008 - Employee Profit-Sharing & Capital-Sharing Plan
23 December 2008 - Work permit still required for Rumanian and Bulgarian employees after 1 January 2009
16 December 2008 - Salary thresholds 2009
8 December 2008 - Business trips abroad: update
28 October 2008 - New daily lump-sum allowances list as from 1 November
24 October 2008 - EU residence permit for long-term residents
4 September 2008 - France: Extension of the advantages of the French expat regime
22 August 2008 - New residence regulations as from 1 June 2008 for EU citizens and their family members
29 May 2008 - Additional tax relief for personal deductions in case of foreign-source income
22 April 2008 - New daily lump-sum allowances list as from 1 April 2008
7 April 2008 - The Netherlands – Pensions – Corresponding approval
3 April 2008 - New due date for salary slips (13 April) and publication of resident tax return
20 March 2008 - Relaxation of the Belgian work permit exemption for certain employees
13 March 2008 - Tax treatment of non-qualifying stock option granted before 1999 (pre-1999 options): a new court decision
10 March 2008 - Benefit in kind – Company cars – New scale (as from 1 January 2008)
14 February 2008 - Forms 281.10 & lists 325.10: due date = 31 March 2008
5 February 2008 - New daily lump-sum allowances list as from 1 February
29 January 2008 - New Claeys formula
25 January 2008 - Company car and fixed place of business: new practice note
17 January 2008 - Application of the Special Tax Regime For Expatriates
9 January 2008 - Year-End Headline
28 December 2007 - New wage withholding tax scale from 1 January 2008
17 December 2007 - Salary thresholds 2008
30 November 2007 - Practice Note in Contradiction With the Law – Principles of Good Administration – Case law
21 November 2007 - Individual taxation of real estate income – Case law
12 November 2007 - International employment – Belgian unemployment benefits
16 October 2007 - Non-resident Tax Return 2007 – Published Today
24 September 2007 - New work permit exemptions for foreign employees
21 September 2007 - Agreement reached on 2008 workers’ (“social”) elections
18 September 2007 - LIMOSA notification
14 September 2007 - Upcoming new legislation on work permits and residence permits
26 June 2007 - New scale of deduction of costs for company cars
9 May 2007 - New daily lump-sum allowances list as from 1 March 2007
2 April 2007 - Increased lump-sum business expense amounts
30 March 2007 - Agreement on the rules for French-Belgian frontier workers
16 March 2007 - Benefit in kind – Company cars – New scale (as from 1 January 2007)
12 February 2007 - Forms 281.10 & lists 325.10: due date = 30 March 2007
7 February 2007 - Electronic notification duty for foreign workers and self-employed persons seconded to Belgium
26 January 2007 - Date social elections – salary thresholds 2007
10 January 2007 - Year-End Headline
22 December 2006 - Increased lump-sum business expense amounts
7 December 2006 - Non-resident Tax Return 2006 – Published Today
14 November 2006 - New tax treatment of sport/culture vouchers
7 November 2006 - Agreement between Japan and Belgium on Social Security
17 October 2006 - Belgian tax treatment of pension premiums and benefits: discrimination might cease to exist soon
10 October 2006 - Lump-sum personal income tax credit in Flanders
27 September 2006 - Extension of the tax claim period
31 July 2006 - Social security exemption for foreign employers: possible changes with India
19 July 2006 - Income year 2005 resident tax return – due date: 19 July 2006 but tolerance untill 31 July 2006
18 July 2006 - Deferred income paid by non-residents to non-residents – First Court of Appeal ruling
18 July 2006 - Solidarity contribution on company car – Program Law
8 June 2006 - New circular letter on daily lump-sum allowances
30 May 2006 - Income year 2005 resident tax return – due date: 19 July 2006
4 May 2006 - New daily lump-sum allowances list as from 1 March 2006
22 March 2006 - Forms 281.10 & lists 325.10: due date = 14 April 2006
27 February 2006 - Benefit in kind – Company cars – New scale (as from 1 January 2006)
23 February 2006 - Year-end Headline
23 December 2005 - 30% ruling in the Netherlands
5 December 2005 - New tax rules applicable to the own dwelling
29 November 2005 - New rules regarding work permits
28 November 2005 - Tax Treatment of pre-1999 Options: Courts finally confirm position argued by commentators
25 October 2005 - Change in French Tax and Social Security Law on Severance Payments
24 October 2005 - EU Savings Directive: Taxation of Savings Income for Expatriates in Belgium
10 October 2005 - Commuting expenses deduction
5 October 2005 - Indexation of salaries (Joint Committee 218)
28 September 2005 - New social security agreement between Australia and Belgium
20 July 2005 - New Spanish expatriates tax regime
29 June 2005 - Belgian Tax Authorities’ comments on the cross-border income tax issues on stock option plans
17 June 2005 - Income year 2004 resident tax return – postponed due date: 31 August 2005
13 June 2005 - Taxation of savings income: the EU Savings Directive will enter into force as from 1 July 2005
8 June 2005 - Belgian Tax Authorities’ New Comments of the “183 days rule”
3 June 2005 - New daily lump-sum allowances list as from 1 May 2005
28 April 2005 - CO2 solidarity contribution on company cars
18 April 2005 - Income year 2004 resident tax return – due date: 30 June 2005
14 April 2005 - Forms 281 & Lists 325 – Notice to Employers published
13 April 2005 - France – practice note on new expat regime
25 March 2005 - New Belgium-France tax treaty – Update
18 March 2005 - Post-Belgian assignment “tax-equalization” payments – Taxable Belgian-source pay?
10 March 2005 - Forms 281.10 & lists 325.10: due date = 29 April 2005
8 March 2005 - Reclassification of self-employed status to employee status
6 March 2005 - France – abolition of the quitus fiscal procedure
2 March 2005 - Indexing of tax scales – Tax year 2006
23 February 2005 - Tax Treatment of Non-Qualifying Options Granted Before 1999 – A never-ending story?
17 February 2005 - Belgian tax authorities’ new reading of the pension article of the double tax treaties
15 February 2005 - Programme Law – Social security contributions on Canada Dry bridging pensions?
10 February 2005 - Benefits in Kind – Company Cars – New Scale (as from 1 January 2005)
3 February 2005 - Possible opportunity to recover VAT on fringe benefits
2 February 2005 - Part-time workers: non-refutable full-time employment presumption
13 January 2005 - Year-end Headline
24 December 2004 - New wage withholding tax scales as from 1 January 2005
15 December 2004 - Social security treatment of company cars – New changes
9 December 2004 - Non-Resident Tax Return 2004 – due date 14 January 2005
25 November 2004 - New Program Law – Social security treatment of company cars
23 November 2004 - The Arbitration Court enlarged the scope of application of the Anti-Discrimination Act
29 October 2004 - Non-Resident Tax Return 2004 – Published Today
28 October 2004 - Prepayments – Notification of for which spouse they have been made – Due date : 29 October 2004
18 October 2004 - Reimbursement of health care costs in EEA Member States
13 August 2004 - Capital Gains on Shares (Article 90, 9° ITC92) – Not Compatible with EC Treaty
30 June 2004 - Abolition of anti tax evasion article 364bis BITC92
27 May 2004 - Stock Purchase Plans: the 100/120-rule also for social security purposes
13 May 2004 - Finally a legal social security framework for private computers provided to employees by their employers
4 May 2004 - Deemed refused options would be taxed at exercise – update
19 April 2004 - Some clarification about individual pension commitments concluded before 1 January 2004
16 April 2004 - Individual pension commitments concluded before 1 January 2004: 1 month to react!
14 April 2004 - Income year 2003 resident tax return: due date 30 July 2004
7 April 2004 - Deemed refused options would be taxed at exercise
25 March 2004 - Form 281 & Lists 325 – Due Date = 30 April 2004
18 March 2004 - New tax treaty between Belgium and France – update
5 March 2004 - HRS Headlines – Company cars – Alignment from the National Office of Social Security
25 February 2004 - Forms 281.10 & Lists 325.10: due date = 5 April 2004
25 February 2004 - Benefits in Kind – Company Cars – New Scale (as from 1 January 2004)
18 February 2004 - PTX Headlines changes name to HRS Headlines
17 February 2004 - Company cars – Circular published
12 February 2004 - Tax treatment of Non Qualifying Options granted before 1999
11 February 2004 - Company cars – Benefit in kind
22 January 2004 - Year-end headline
23 December 2003 - Tax convention Germany – Belgium: amendment
11 December 2003 - Company cars – Benefit in kind
3 December 2003 - Gift cheques: new social security amounts
2 December 2003 - France: new tax regime for foreign executives
1 December 2003 - Increase of non-resident additional tax rate
25 November 2003 - New Act on Supplementary Pensions
19 November 2003 - New tax treaty between Belgium and France
29 October 2003 - Income year 2002 non-resident tax return published
2 September 2003 - Income year 2002 resident tax return: due date 31 July 2003
31 July 2003 - New tax convention between Belgium and Spain
25 July 2003 - Income year 2002 resident tax return: due date 29 August 2003
27 June 2003 - Issue 7 – 15 June 2003
8 June 2003 - Stock Dividends – new circular
4 June 2003 - Stock options – New administrative circular
27 May 2003 - Tax treatment luncheon vouchers
22 May 2003 - New tax treaty Belgium the Netherlands – Ex Belgian frontier worker – Dutch expatriate tax regime
7 May 2003 - Tax Treaty between Belgium and Germany
16 April 2003 - Issue 6 – 15 April 2003
15 April 2003 - New legislation on supplementary pensions
7 April 2003 - Finally a legal framework for private computers given to employees by their employers
4 April 2003 - Forms 281 & Lists 325: due date = 30 April 2003
26 March 2003 - New legislation for luncheon vouchers and holiday pay calculation
11 March 2003 - Benefits in Kind – Company Cars – New Scale (as from 1 January 2003)
6 March 2003 - Tax year 2004 indexed amounts
4 March 2003 - New Tax Convention Belgium – Netherlands: Belgian Communal Taxes
19 February 2003 - New social security rules for self-employed individuals
4 February 2003 - New income 2002 salary slips – Due date : 31 March, in principle
30 January 2003 - Tax treatment of non qualifying options granted before 1999 (pre-1999 options)
17 January 2003 - Change in the taxation of stock options applicable as from 10 January 2003
10 January 2003 - Year-end PTX Headline
24 December 2002 - New Tax Convention Belgium -The Netherlands: compensation rule (as from 1 January 2003)
20 December 2002 - Increase of non-resident additional tax rate
9 December 2002 - Postponement of part of the tax reform
5 December 2002 - New gift cheques limits
3 December 2002 - Change in the taxation of stock-options – follow up
26 November 2002 - New wage withholding tax scales as from 1 January 2003
15 November 2002 - Issue 5 – 15 November 2002
15 November 2002 - New Belgium-France administrative co-operation agreement
6 November 2002 - Private computers given to employees by their employers – update
29 October 2002 - Change in the taxation of stock-options – update
27 October 2002 - Change in the taxation of stock-options ?
18 October 2002 - ECJ – Voluntary Pension Schemes – Freedom to Provide Services
10 October 2002 - Circular letter regarding tax audit methods
1 October 2002 - Income year 2001 non-resident tax return published
16 September 2002 - Changes in the commuting costs deduction
12 September 2002 - Practice note regarding the employer’s contribution for commuting costs
6 September 2002 - Delays on tax reimbursement for income year 2000
30 August 2002 - France: Court Case on taxation of employee stock options in cross-border situations
21 August 2002 - Secret Commission Tax
8 August 2002 - New dependant resources thresholds published
30 July 2002 - New Tax Convention Belgium -The Netherlands: Not for 2003 ?
26 July 2002 - Lump-sum kilometres allowances
18 July 2002 - Issue 4 – 15 July 2002
15 July 2002 - New wage withholding tax scales as from October 2002
8 July 2002 - Supplementary pension bill – The individual pension promises
21 June 2002 - New Tax Convention signed between Belgium and Canada
13 June 2002 - Bilateral Agreements between the EU Member States and Switzerland
6 June 2002 - Combining the special tax regime for expatriates with salary split
30 May 2002 - Exemption of social security contributions on discounts
17 May 2002 - Belgian anti tax evasion rule with regard to pension benefits
26 April 2002 - The Netherlands: New policy statement on taxation of employee stock options in cross-border situations
18 April 2002 - Non-residents for inheritance tax purposes ?
10 April 2002 - Stock Purchase Plan: the “100/120″-rule with respect to the valuation of share benefits will be abolished by the end of 2002
4 April 2002 - Pre-1999 Stock Options
28 March 2002 - Benefits in Kind – Company Cars – New Scale (1st January 2002)
25 March 2002 - Income year 2001 resident tax return available electronically
15 March 2002 - Issue 3 – 15 March 2002
15 March 2002 - Forms 281 & Lists 325 : due date = 26th April 2002
9 March 2002 - Employees’ Profit Participation – Royal Decree project
6 March 2002 - International Transfer of Personnel – Transfer Pricing issues
28 February 2002 - New Form 281.10 – Due date : 31 March, in principle
14 February 2002 - Private purchase of a company car at the end of the leasing period
7 February 2002 - Would you prefer a tax charge on your stock options at exercise rather than at grant?
23 January 2002 - Registration duties in Flanders
18 January 2002 - Employees’ Profit Participation as from 29 December 2001
8 January 2002 - Year-end PTX headline
20 December 2001 - A legal framework for private computers given to employees by their employers
14 December 2001 - Postponement of part of the tax reform
5 December 2001 - Tax reform and life insurance premiums
30 November 2001 - Tax reduction for foreign source income and marital quotient system
22 November 2001 - Issue 2 – 15 November 2001
15 November 2001 - Different tax treatment of married persons and unmarried cohabitants is discriminatory
14 November 2001 - Registration duties in Flanders
8 November 2001 - The income year and stock option offers
2 November 2001 - Is severance pay allotted to an employee who had never been subject to Belgian income tax prior to the year of its allotment, taxable in Belgium?
24 October 2001 - Employee Profit-Sharing & Capital-Sharing Plan
17 October 2001 - Issue 1 – HR Services Newsletter
15 September 2001
