| 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
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recent developments in a short format. Depending on the issue
reported, there may be additional information available on
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| Latest headline news : |
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Belgian corporate tax deduction rejected for stock option plan cost recharged by foreign parent company
A South-African parent company has granted options to certain of its employees and those of its subsidiaries (including the Belgian subsidiary). A Special Purpose Vehicle had been set up for the purpose to acquire shares while the plan was administered by a trust.
When Belgian employees exercised the options, the South- African parent company recharged the negative difference between the exercise price of the option and the cost at which the SPV acquired the shares.
The Belgian tax authorities have argued that this negative difference was to be regarded as a capital loss on shares and was thus not deductible and this, despite the fact that the ownership of the shares has never been held by the Belgian subsidiary (Article 198 first indent 7° of the ITC). According to the tax authorities article 198 first indent 7° of the ITC does not require that the shares are held by the Belgian subsidiary in order for the costs to classify as a loss on shares. It is to be noted that the Belgian tax authorities also stressed that the invoices received by the Belgian subsidiary in respect of the SOP costs actually mentioned that they related to a loss on shares.
In its decision of April 16, 2010, the Court of first instance of Brussels surprisingly confirmed the viewpoint of the Belgian tax authorities.
Although there are arguments based on Belgian GAAP, to defend that no capital losses on shares have been realised by the Belgian subsidiary if the shares have never been booked in its financial statements, we may anticipate further investigations by the Belgian tax authorities following the above judgement. It can therefore be advisable to check the wording of the invoices and agreements in place for the re-charging of SOP and other equity incentives related costs.
The taxpayer made appeal against the decision.
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| Past headline news : |
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Exemption conditions under double taxation treaties
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Wednesday 28 April 2010 |
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Non-recurring collective bonuses
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Monday 19 April 2010 |
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New daily lump-sum allowances list as from 1 April 2010
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Monday 12 April 2010 |
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Seniority bonuses: personal income taxation
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Thursday 18 March 2010 |
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Tax prepayments: no substitute for wage withholding tax
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Tuesday 9 March 2010 |
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No downward indexation of figures for the purposes of calculating personal income tax
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Thursday 21 January 2010 |
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Today's news: salary slips due date known and confirmation benefit in kind for company cars
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Friday 15 January 2010 |
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New Enclosure to the French-Belgian Double Tax Treaty
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Monday 11 January 2010 |
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Exemption from partial payment of withholding tax – accounting treatment
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Wednesday 16 December 2009 |
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Changes in the taxation of company cars
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Friday 27 November 2009 |
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Exemption of partial payment of withholding tax
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Friday 20 November 2009 |
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Decision from the Ruling Commission: benefit in kind - second company car
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Friday 13 November 2009 |
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Correction Salary thresholds 2010
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Thursday 29 October 2009 |
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Confirmation of the tax treatment of the "surrender" of pay by managers
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Monday 5 October 2009 |
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EU Regulation 883/2004 - New social security rules for mobile workforce
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Monday 24 August 2009 |
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Social security treaty between Uruguay and Belgium
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Monday 27 July 2009 |
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Social security treaty between the Republic of Korea and Belgium
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Monday 6 July 2009 |
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Crisis measures to promote employment come into force
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Thursday 25 June 2009 |
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Social security treaty between India and Belgium
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Monday 22 June 2009 |
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Work permit exemption for managers of headquarters
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Monday 8 June 2009 |
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Work permits no longer needed for nationals of Poland, Hungary, Slovenia, Slovak Republic, Lithuania, Latvia, Estonia and Czech Republic
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Wednesday 22 April 2009 |
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New daily lump-sum allowances list as from 1 April 2009
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Friday 17 April 2009 |
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Meal vouchers exempt from social security, but subject to income tax?
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Tuesday 7 April 2009 |
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Economic recovery plan - Extended payment deadline of wage withholding tax
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Tuesday 31 March 2009 |
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Seniority bonus
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Monday 16 March 2009 |
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Economic recovery plan – Bill of law
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Tuesday 17 February 2009 |
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Benefit in kind - Company cars - New scale (as from 1 January 2009)
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Monday 2 February 2009 |
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Change in the tax deduction for the own and sole dwelling
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Monday 26 January 2009 |
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Blue card
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Tuesday 13 January 2009 |
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French-Belgian frontier workers regulation
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Thursday 18 December 2008 |
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Work permit still required for Rumanian and Bulgarian employees after 1 January 2009
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Tuesday 16 December 2008 |
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Salary thresholds 2009
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Monday 8 December 2008 |
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Business trips abroad: update
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Tuesday 28 October 2008 |
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"Social" benefits: movie vouchers for employees
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Sunday 19 October 2008 |
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EU residence permit for long-term residents
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Thursday 4 September 2008 |
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France: Extension of the advantages of the French expat regime
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Friday 22 August 2008 |
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New residence regulations as from 1 June 2008 for EU citizens and their family members
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Thursday 29 May 2008 |
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Additional tax relief for personal deductions in case of foreign-source income
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Tuesday 22 April 2008 |
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New daily lump-sum allowances list as from 1 April 2008
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Monday 7 April 2008 |
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The Netherlands - Pensions - Corresponding approval
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Thursday 3 April 2008 |
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Relaxation of the Belgian work permit exemption for certain employees
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Thursday 13 March 2008 |
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Benefit in kind - Company cars - New scale (as from 1 January 2008)
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Thursday 14 February 2008 |
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Forms 281.10 & lists 325.10: due date = 31 March 2008
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Tuesday 5 February 2008 |
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New Claeys formula
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Friday 25 January 2008 |
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Company car and fixed place of business: new practice note
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Thursday 17 January 2008 |
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Application of the Special Tax Regime For Expatriates
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Wednesday 9 January 2008 |
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Year-End Headline
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Friday 28 December 2007 |
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New wage withholding tax scale from 1 January 2008
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Monday 17 December 2007 |
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Salary thresholds 2008
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Friday 30 November 2007 |
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Practice Note in Contradiction With the Law - Principles of Good Administration - Case law
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Wednesday 21 November 2007 |
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Individual taxation of real estate income - Case law
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Monday 12 November 2007 |
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International employment - Belgian unemployment benefits
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Tuesday 16 October 2007 |
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Non-resident Tax Return 2007 - Published Today
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Monday 24 September 2007 |
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New work permit exemptions for foreign employees
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Friday 21 September 2007 |
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Agreement reached on 2008 workers' ("social") elections
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Tuesday 18 September 2007 |
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LIMOSA notification
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Friday 14 September 2007 |
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Upcoming new legislation on work permits and residence permits
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Tuesday 26 June 2007 |
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New scale of deduction of costs for company cars
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Wednesday 9 May 2007 |
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New daily lump-sum allowances list as from 1 March 2007
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Monday 2 April 2007 |
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Increased lump-sum business expense amounts
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Friday 30 March 2007 |
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New due date for salary slips (13 April) and publication of resident tax return
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Tuesday 20 March 2007 |
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Agreement on the rules for French-Belgian frontier workers
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Friday 16 March 2007 |
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Benefit in kind - Company cars - New scale (as from 1 January 2007)
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Monday 12 February 2007 |
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Forms 281.10 & lists 325.10: due date = 30 March 2007
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Wednesday 7 February 2007 |
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Electronic notification duty for foreign workers and self-employed persons seconded to Belgium
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Friday 26 January 2007 |
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Date social elections - salary thresholds 2007
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Wednesday 10 January 2007 |
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Year-End Headline
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Friday 22 December 2006 |
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Increased lump-sum business expense amounts
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Thursday 7 December 2006 |
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Non-resident Tax Return 2006 - Published Today
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Tuesday 14 November 2006 |
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New tax treatment of sport/culture vouchers
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Tuesday 7 November 2006 |
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Agreement between Japan and Belgium on Social Security
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Tuesday 17 October 2006 |
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Belgian tax treatment of pension premiums and benefits: discrimination might cease to exist soon
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Tuesday 10 October 2006 |
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Lump-sum personal income tax credit in Flanders
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Wednesday 27 September 2006 |
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Extension of the tax claim period
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Monday 31 July 2006 |
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Social security exemption for foreign employers: possible changes with India
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Wednesday 19 July 2006 |
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Income year 2005 resident tax return - due date: 19 July 2006 but tolerance untill 31 July 2006
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Tuesday 18 July 2006 |
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Deferred income paid by non-residents to non-residents - First Court of Appeal ruling
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Tuesday 18 July 2006 |
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Solidarity contribution on company car - Program Law
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Thursday 8 June 2006 |
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New circular letter on daily lump-sum allowances
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Tuesday 30 May 2006 |
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Income year 2005 resident tax return - due date: 19 July 2006
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Thursday 4 May 2006 |
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New daily lump-sum allowances list as from 1 March 2006
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Wednesday 22 March 2006 |
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Forms 281.10 & lists 325.10: due date = 14 April 2006
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Monday 27 February 2006 |
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Benefit in kind - Company cars - New scale (as from 1 January 2006)
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Thursday 23 February 2006 |
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Year-end Headline
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Friday 23 December 2005 |
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30% ruling in the Netherlands
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Monday 5 December 2005 |
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New rules regarding work permits
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Monday 28 November 2005 |
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Tax Treatment of pre-1999 Options: Courts finally confirm position argued by commentators
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Tuesday 25 October 2005 |
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Change in French Tax and Social Security Law on Severance Payments
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Monday 24 October 2005 |
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EU Savings Directive: Taxation of Savings Income for Expatriates in Belgium
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Monday 10 October 2005 |
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Commuting expenses deduction
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Wednesday 5 October 2005 |
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Indexation of salaries (Joint Committee 218)
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Wednesday 28 September 2005 |
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New social security agreement between Australia and Belgium
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Wednesday 20 July 2005 |
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New Spanish expatriates tax regime
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Wednesday 29 June 2005 |
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Belgian Tax Authorities' comments on the cross-border income tax issues on stock option plans
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Friday 17 June 2005 |
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Income year 2004 resident tax return - postponed due date: 31 August 2005
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Monday 13 June 2005 |
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Taxation of savings income: the EU Savings Directive will enter into force as from 1 July 2005
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Wednesday 8 June 2005 |
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Belgian Tax Authorities' New Comments of the "183 days rule"
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Friday 3 June 2005 |
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New daily lump-sum allowances list as from 1 May 2005
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Thursday 28 April 2005 |
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CO2 solidarity contribution on company cars
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Monday 18 April 2005 |
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Income year 2004 resident tax return - due date: 30 June 2005
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Thursday 14 April 2005 |
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Forms 281 & Lists 325 - Notice to Employers published
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Wednesday 13 April 2005 |
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France - practice note on new expat regime
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Friday 25 March 2005 |
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New Belgium-France tax treaty – Update
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Friday 18 March 2005 |
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Post-Belgian assignment "tax-equalization" payments - Taxable Belgian-source pay?
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Thursday 10 March 2005 |
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Forms 281.10 & lists 325.10: due date = 29 April 2005
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Tuesday 8 March 2005 |
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Reclassification of self-employed status to employee status
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Sunday 6 March 2005 |
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France - abolition of the quitus fiscal procedure
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Wednesday 2 March 2005 |
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Indexing of tax scales - Tax year 2006
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Wednesday 23 February 2005 |
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Tax Treatment of Non-Qualifying Options Granted Before 1999 - A never-ending story?
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Thursday 17 February 2005 |
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Belgian tax authorities' new reading of the pension article of the double tax treaties
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Tuesday 15 February 2005 |
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Programme Law – Social security contributions on Canada Dry bridging pensions?
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Thursday 10 February 2005 |
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Benefits in Kind - Company Cars - New Scale (as from 1 January 2005)
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Thursday 3 February 2005 |
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Possible opportunity to recover VAT on fringe benefits
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Wednesday 2 February 2005 |
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Part-time workers: non-refutable full-time employment presumption
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Thursday 13 January 2005 |
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Year-end Headline
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Friday 24 December 2004 |
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New wage withholding tax scales as from 1 January 2005
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Wednesday 15 December 2004 |
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Social security treatment of company cars - New changes
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Thursday 9 December 2004 |
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New tax rules applicable to the own dwelling
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Monday 29 November 2004 |
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Non-Resident Tax Return 2004 - due date 14 January 2005
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Thursday 25 November 2004 |
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New Program Law - Social security treatment of company cars
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Tuesday 23 November 2004 |
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The Arbitration Court enlarged the scope of application of the Anti-Discrimination Act
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Friday 29 October 2004 |
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Non-Resident Tax Return 2004 - Published Today
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Thursday 28 October 2004 |
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Prepayments - Notification of for which spouse they have been made - Due date : 29 October 2004
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Monday 18 October 2004 |
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Reimbursement of health care costs in EEA Member States
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Friday 13 August 2004 |
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Capital Gains on Shares (Article 90, 9° ITC92) - Not Compatible with EC Treaty
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Wednesday 30 June 2004 |
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Abolition of anti tax evasion article 364bis BITC92
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Thursday 27 May 2004 |
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Stock Purchase Plans: the 100/120-rule also for social security purposes
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Thursday 13 May 2004 |
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Finally a legal social security framework for private computers provided to employees by their employers
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Tuesday 4 May 2004 |
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Deemed refused options would be taxed at exercise - update
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Monday 19 April 2004 |
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Some clarification about individual pension commitments concluded before 1 January 2004
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Friday 16 April 2004 |
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Individual pension commitments concluded before 1 January 2004: 1 month to react!
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Wednesday 14 April 2004 |
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Income year 2003 resident tax return: due date 30 July 2004
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Wednesday 7 April 2004 |
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Deemed refused options would be taxed at exercise
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Thursday 25 March 2004 |
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Form 281 & Lists 325 - Due Date = 30 April 2004
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Thursday 18 March 2004 |
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New tax treaty between Belgium and France - update
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Friday 5 March 2004 |
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HRS Headlines - Company cars - Alignment from the National Office of Social Security
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Wednesday 25 February 2004 |
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Forms 281.10 & Lists 325.10: due date = 5 April 2004
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Tuesday 24 February 2004 |
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Benefits in Kind - Company Cars - New Scale (as from 1 January 2004)
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Wednesday 18 February 2004 |
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PTX Headlines changes name to HRS Headlines
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Tuesday 17 February 2004 |
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Company cars - Circular published
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Thursday 12 February 2004 |
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Tax treatment of Non Qualifying Options granted before 1999
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Wednesday 11 February 2004 |
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New daily lump-sum allowances list as from 1 February
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Thursday 29 January 2004 |
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Company cars - Benefit in kind
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Thursday 22 January 2004 |
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Year-end headline
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Tuesday 23 December 2003 |
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Tax convention Germany - Belgium: amendment
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Thursday 11 December 2003 |
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Company cars - Benefit in kind
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Wednesday 3 December 2003 |
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Gift cheques: new social security amounts
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Tuesday 2 December 2003 |
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France: new tax regime for foreign executives
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Monday 1 December 2003 |
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Increase of non-resident additional tax rate
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Tuesday 25 November 2003 |
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New Act on Supplementary Pensions
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Wednesday 19 November 2003 |
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New tax treaty between Belgium and France
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Wednesday 29 October 2003 |
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Income year 2002 non-resident tax return published
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Tuesday 2 September 2003 |
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New tax convention between Belgium and Spain
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Friday 25 July 2003 |
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Income year 2002 resident tax return: due date 29 August 2003
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Friday 27 June 2003 |
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Stock Dividends - new circular
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Wednesday 4 June 2003 |
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Stock options - New administrative circular
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Tuesday 27 May 2003 |
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Tax treatment luncheon vouchers
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Thursday 22 May 2003 |
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New tax treaty Belgium the Netherlands - Ex Belgian frontier worker - Dutch expatriate tax regime
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Wednesday 7 May 2003 |
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Tax Treaty between Belgium and Germany
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Wednesday 16 April 2003 |
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New legislation on supplementary pensions
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Monday 7 April 2003 |
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Finally a legal framework for private computers given to employees by their employers
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Friday 4 April 2003 |
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Forms 281 & Lists 325: due date = 30 April 2003
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Wednesday 26 March 2003 |
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Income year 2002 resident tax return: due date 31 July 2003
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Thursday 20 March 2003 |
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New legislation for luncheon vouchers and holiday pay calculation
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Tuesday 11 March 2003 |
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Tax treatment of non-qualifying stock option granted before 1999 (pre-1999 options): a new court decision
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Monday 10 March 2003 |
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Benefits in Kind - Company Cars - New Scale (as from 1 January 2003)
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Thursday 6 March 2003 |
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Tax year 2004 indexed amounts
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Tuesday 4 March 2003 |
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New Tax Convention Belgium - Netherlands: Belgian Communal Taxes
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Wednesday 19 February 2003 |
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New social security rules for self-employed individuals
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Tuesday 4 February 2003 |
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New income 2002 salary slips - Due date : 31 March, in principle
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Thursday 30 January 2003 |
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Tax treatment of non qualifying options granted before 1999 (pre-1999 options)
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Friday 17 January 2003 |
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Change in the taxation of stock options applicable as from 10 January 2003
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Monday 13 January 2003 |
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Year-end PTX Headline
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Tuesday 24 December 2002 |
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New Tax Convention Belgium -The Netherlands: compensation rule (as from 1 January 2003)
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Friday 20 December 2002 |
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Increase of non-resident additional tax rate
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Monday 9 December 2002 |
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New gift cheques limits
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Tuesday 3 December 2002 |
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Change in the taxation of stock-options - follow up
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Tuesday 26 November 2002 |
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New wage withholding tax scales as from 1 January 2003
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Friday 15 November 2002 |
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New Belgium-France administrative co-operation agreement
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Wednesday 6 November 2002 |
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Private computers given to employees by their employers – update
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Tuesday 29 October 2002 |
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Change in the taxation of stock-options - update
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Sunday 27 October 2002 |
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New daily lump-sum allowances list as from 1 November
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Thursday 24 October 2002 |
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Change in the taxation of stock-options ?
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Friday 18 October 2002 |
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ECJ - Voluntary Pension Schemes - Freedom to Provide Services
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Thursday 10 October 2002 |
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Circular letter regarding tax audit methods
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Tuesday 1 October 2002 |
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Income year 2001 non-resident tax return published
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Monday 16 September 2002 |
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Changes in the commuting costs deduction
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Thursday 12 September 2002 |
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Practice note regarding the employer's contribution for commuting costs
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Friday 6 September 2002 |
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Delays on tax reimbursement for income year 2000
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Friday 30 August 2002 |
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France: Court Case on taxation of employee stock options in cross-border situations
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Wednesday 21 August 2002 |
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Secret Commission Tax
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Thursday 8 August 2002 |
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New dependant resources thresholds published
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Tuesday 30 July 2002 |
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New Tax Convention Belgium -The Netherlands: Not for 2003 ?
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Friday 26 July 2002 |
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Lump-sum kilometres allowances
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Thursday 18 July 2002 |
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New wage withholding tax scales as from October 2002
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Monday 8 July 2002 |
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Supplementary pension bill - The individual pension promises
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Friday 21 June 2002 |
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New Tax Convention signed between Belgium and Canada
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Thursday 13 June 2002 |
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Bilateral Agreements between the EU Member States and Switzerland
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Thursday 6 June 2002 |
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Combining the special tax regime for expatriates with salary split
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Thursday 30 May 2002 |
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Exemption of social security contributions on discounts
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Friday 17 May 2002 |
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Belgian anti tax evasion rule with regard to pension benefits
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Friday 26 April 2002 |
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The Netherlands: New policy statement on taxation of employee stock options in cross-border situations
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Thursday 18 April 2002 |
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Non-residents for inheritance tax purposes ?
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Wednesday 10 April 2002 |
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Stock Purchase Plan: the "100/120"-rule with respect to the valuation of share benefits will be abolished by the end of 2002
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Thursday 4 April 2002 |
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Pre-1999 Stock Options
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Thursday 28 March 2002 |
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Benefits in Kind - Company Cars - New Scale (1st January 2002)
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Monday 25 March 2002 |
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Income year 2001 resident tax return available electronically
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Friday 15 March 2002 |
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Forms 281 & Lists 325 : due date = 26th April 2002
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Saturday 9 March 2002 |
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Employees' Profit Participation - Royal Decree project
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Wednesday 6 March 2002 |
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International Transfer of Personnel - Transfer Pricing issues
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Thursday 28 February 2002 |
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New Form 281.10 - Due date : 31 March, in principle
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Thursday 14 February 2002 |
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Private purchase of a company car at the end of the leasing period
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Thursday 7 February 2002 |
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Would you prefer a tax charge on your stock options at exercise rather than at grant?
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Wednesday 23 January 2002 |
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Registration duties in Flanders
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Friday 18 January 2002 |
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Employees' Profit Participation as from 29 December 2001
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Tuesday 8 January 2002 |
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Year-end PTX headline
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Thursday 20 December 2001 |
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A legal framework for private computers given to employees by their employers
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Friday 14 December 2001 |
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Postponement of part of the tax reform
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Wednesday 5 December 2001 |
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Tax reform and life insurance premiums
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Friday 30 November 2001 |
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Tax reduction for foreign source income and marital quotient system
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Thursday 22 November 2001 |
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Different tax treatment of married persons and unmarried cohabitants is discriminatory
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Wednesday 14 November 2001 |
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Registration duties in Flanders
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Thursday 8 November 2001 |
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The income year and stock option offers
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Friday 2 November 2001 |
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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?
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Wednesday 24 October 2001 |
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Employee Profit-Sharing & Capital-Sharing Plan
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Wednesday 17 October 2001 |
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