http://news.hrservices.be Wed, 10 Mar 2010 02:09:41 +0100 http://www.hrservices.be/images/PwClogo.gif http://news.hrservices.be http://news.hrservices.be/ias/headlines/news.html?idh=201003091740 Tue, 09 Mar 2010 16:40:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=201001211601 Thu, 21 Jan 2010 15:01:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=201001151654
Context

As you know, the Belgian employer has an obligation to report the employees' taxable salaries to the tax authorities on in ...]]> Fri, 15 Jan 2010 15:54:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=201001112328
As announced, Belgium and France have been negotiating a new enclosure to th ...]]> Mon, 11 Jan 2010 22:28:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200912161804
As discussed in our headline news of Friday 20 November 2009(*) employers are, under certain conditions, exempted from paying part of the professional wage taxes withheld on salarie ...]]> Wed, 16 Dec 2009 17:04:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200911271227 Fri, 27 Nov 2009 11:27:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200911201234 Fri, 20 Nov 2009 11:34:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200911131519 Fri, 13 Nov 2009 14:19:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200910291225 EUR 60.645
...]]> Thu, 29 Oct 2009 11:25:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200910051828 In financial and insurance companies and some holding companies, the management boards are usually made up of leading, experienced managers from a variety of sectors in the world of busin ...]]> Mon, 05 Oct 2009 16:28:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200908242334 Should you require further information on the implications of the EU Regulation 883/2004 for your mobile workforce, you can contact us as usual and/or attend the breakfast seminars on the subject ...]]> Mon, 24 Aug 2009 21:34:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200907271706
The treaty will come into ...]]> Mon, 27 Jul 2009 15:06:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200907061341
A bilateral social security treaty regulating the mutual relations in the field of social security has been signed between Belgium and the Republic of Korea on 5 July 2005.

Mon, 06 Jul 2009 11:41:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200906252304 Thu, 25 Jun 2009 21:04:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200906220949
According to our informal co ...]]> Mon, 22 Jun 2009 07:49:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200906081604 Mon, 08 Jun 2009 14:04:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200904221444 Wed, 22 Apr 2009 12:44:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200904171703
Reimbursements by the employer of expenses incurred by an employee within the scope of his employment are exempt from tax to the extent that they can be supported by appropriate doc ...]]> Fri, 17 Apr 2009 15:03:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200904072241 Tue, 07 Apr 2009 20:41:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200903312316 Tue, 31 Mar 2009 21:16:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200903161821 Mon, 16 Mar 2009 17:21:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200902170037 - The extension without additional tax charge is applicable to options not exceeding a fiscal value of EUR 100,000. To compute this threshold of EUR 100,000, all stock options granted in the pe ...]]> Mon, 16 Feb 2009 23:37:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200902021753
As you know, the private use of a company car by an employee results in a taxable benefit for the individual.

A practice note fixes the total number of private kilometres ...]]> Mon, 02 Feb 2009 16:53:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200901261640
First change: ...]]> Mon, 26 Jan 2009 15:40:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200901130037 Mon, 12 Jan 2009 23:37:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200812181731
As announced in our previous Headline, Belgium and France are negotiating a new enclosure to t ...]]> Thu, 18 Dec 2008 16:31:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200812161534
On 5 December 2008 the Council of Ministers adopted a bill of Royal Decree which extends the transition period for the employment of Bulgarian and Rumanian employees with 3 years unt ...]]> Tue, 16 Dec 2008 14:34:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200812081202
EUR 29.729
EUR 35.638
EUR 59.460

These salary figures a ...]]> Mon, 08 Dec 2008 11:02:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200810282224
Lump-sum reimbursements made by the employer in respect of expenses incurred by an employee for short business trips abroad are accepted as costs proper to the employer in the sense ...]]> Tue, 28 Oct 2008 21:24:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200810191316 Sun, 19 Oct 2008 11:16:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200809041804
The new status of "long-term resident" (langdurig ingezetene/ressortissant de pays tiers résident de longue durée) will become effective as from 8 September 2008 (*). A non-EU nation ...]]> Thu, 04 Sep 2008 16:04:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200808221544 Fri, 22 Aug 2008 13:44:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200805291801 Thu, 29 May 2008 16:01:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200804221037
The Belgian tax authorities have published a new practice note (1) in line with the decision of the Court of Justice of 12 December 2002 (C-385/00). In that judgment, the Court ruled ...]]> Tue, 22 Apr 2008 08:37:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200804070927
Reimbursements by the employer of expenses incurred by an employee within the scope of his employment are exempt from tax to the extent that they can be supported by appropriate doc ...]]> Mon, 07 Apr 2008 07:27:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200804030840 Thu, 03 Apr 2008 06:40:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200803131047
Non-EEA nationals need a work permit to be employed in Belgium. If their employer is situated in the European Economic Area (EEA), non-EEA employees can be exempted from a work perm ...]]> Thu, 13 Mar 2008 09:47:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200802141323 (**) http://news.hrservices.be?lk200802141 ...]]> Thu, 14 Feb 2008 12:23:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200802051220
As you know, the Belgian employer has an obligation to report the employees' taxable salaries to the tax authorities on individual salary slips (form 281.10 for employees and 281.20 ...]]> Tue, 05 Feb 2008 11:20:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200801252030
Upon dismissal of an employee whose gross annual salary exceeds EUR 28,580.00 (amount for 2008), the parties have to agree the notice period. Failing an agreement, labour courts dete ...]]> Fri, 25 Jan 2008 19:30:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200801171452 Thu, 17 Jan 2008 13:52:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200801091622
An expatriate who had worked in Belgium since 1 October 1989 resigned in 1992. During his assignment to Belgium, the special tax regime for foreign executives regulated by the practi ...]]> Wed, 09 Jan 2008 15:22:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200712281632 Fri, 28 Dec 2007 15:32:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200712171837
In addition to yearly wage with ...]]> Mon, 17 Dec 2007 17:37:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200711301703
EUR 28.580
EUR 34.261
EUR 57.162

These salary figures af ...]]> Fri, 30 Nov 2007 16:03:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200711211605
Belgian residents are in principle taxable in Belgium on their worldwide income. This means that they pay Belgian taxes on their income regardless of whether the income is received f ...]]> Wed, 21 Nov 2007 15:05:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200711121537
According to Belgian domestic income tax legislation, individuals letting out a built property in Belgium to an individual who does not use the property (partly or entirely) for busi ...]]> Mon, 12 Nov 2007 14:37:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200710161711
Upon dismissal, employees are entitled to unemployment benefits provided that certain conditions related to the nature of the termination of their employment are met and provided tha ...]]> Tue, 16 Oct 2007 15:11:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200709242030
The due date is not yet known, but based on inform ...]]> Mon, 24 Sep 2007 18:30:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200709211803
Before employing a foreign employee in Belgium, it is crucial to know whether the employee needs to have a work permit. Without the correct work permit, the employee is not allowed ...]]> Fri, 21 Sep 2007 16:03:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200709181429 NL: http://news.hrservices.be?lk200709182 ...]]> Tue, 18 Sep 2007 12:29:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200709141115
From 1 April 2007, a prior duty of notification towards the National Office for Social Security or the National Institute for the Social Security of the Self-employed has been intro ...]]> Fri, 14 Sep 2007 09:15:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200706261331
A new Royal Decree regulating amendments to the current Royal Decree of 9 June 1999 regarding immigration formalities for foreign employees is to be expected in the next coming ...]]> Tue, 26 Jun 2007 11:31:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200705092308
As you may know, subject to exceptions, company car related costs are deductible up to 75% from the employer's taxable basis.

News

Under article 84 of the program- ...]]> Wed, 09 May 2007 21:08:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200704021801
Reimbursements by the employer of expenses incurred by an employee within the scope of his employment are exempt from tax to the extent that they can be supported by appropriate docu ...]]> Mon, 02 Apr 2007 16:01:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200703301714
As you know, employees, company directors and professional practitioners (titulaires de professions libérales/beoefenaren van vrije beroepen) can claim deduction of their business e ...]]> Fri, 30 Mar 2007 15:14:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200703201751
The Royal Decree laying down the model for the income year 2006 resident tax return was published in the Official Gazette today (1). The due date is not ...]]> Tue, 20 Mar 2007 16:51:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200703161051
As explained in previous headlines, Belgium and France are negotiating a new double taxation treaty and have been since 2003.

A sensitive point of discussion has always bee ...]]> Fri, 16 Mar 2007 09:51:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200702121042
As you know, the private use of a company car by an employee results in a taxable benefit for the individual.

A practice note fixes the total number of private kilometres ...]]> Mon, 12 Feb 2007 09:42:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200702072304 Dutch: http://news.hrservices.be?lk200602274 ...]]> Wed, 07 Feb 2007 22:04:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200701261320
This duty of notification is part of the government’s Limosa project, to ...]]> Fri, 26 Jan 2007 12:20:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200701102222
The National Labour Council proposes organising the next in-house 'social elections' (sociale verkiezingen/élections sociales) in the period commencing 5 May 2008 and endin ...]]> Wed, 10 Jan 2007 21:22:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200612221739 (*)http://news.hrservices.be?lk200612223 ...]]> Fri, 22 Dec 2006 16:39:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200612070907
As you know, business expenses can be claimed either on an actual basis through the production of supporting documentation or on a lump-sum basis (based on brackets) where the maximu ...]]> Thu, 07 Dec 2006 08:07:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200611142101
The due date is not yet officially known, but base ...]]> Tue, 14 Nov 2006 20:01:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200611070000
As you may know, a Royal Decree of 30 June 2006 (*) provides for a conditional social security tax exemption for employer provided sport/culture vouchers effective 1 July 2006.
...]]> Mon, 06 Nov 2006 23:00:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200610170021 Mon, 16 Oct 2006 22:21:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200610102309
According to the Belgian income tax legislation, tax-deductibility of employer contributions paid into a company pension scheme is subject to the condition that the insurance company ...]]> Tue, 10 Oct 2006 21:09:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200609272305 Wed, 27 Sep 2006 21:05:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200607311606
The Belgian taxpayers hav ...]]> Mon, 31 Jul 2006 14:06:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200607191603
For persons working in Belgium within the framework of an assignment from abroad, the social security treatment and, more specifically, the question whether or not Belgian social sec ...]]> Wed, 19 Jul 2006 14:03:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200607181500
The Royal Decree laying down the model for the income year 2005 resident tax return was published in the Official Gazette today (*).

During a press conference last week, the Min ...]]> Tue, 18 Jul 2006 13:00:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200607181355
Non-residents are in general subject to income tax in Belgium on their Belgian source income.

Although the basic rule is very simple and clear, there is quite some litigat ...]]> Tue, 18 Jul 2006 11:55:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200606081003
Context

As you probably know, from 1 January 2005, a new solidarity contribu ...]]> Thu, 08 Jun 2006 08:03:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200605301855
We refer to our HRS headlines of 23 March 2006, 28 April 2005, 29 January 2004 and 24 October 2002.

In line with the Minister of Finance’s earlier answers to several parlia ...]]> Tue, 30 May 2006 16:55:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200605041533
The Royal Decree laying down the model for the income year 2005 resident tax return was published in the Official Gazette today (*).

During a press conference last week, the M ...]]> Thu, 04 May 2006 13:33:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200603222249
Reimbursements by the employer of expenses incurred by an employee within the scope of his employment are exempt from tax to the extent that they can be supported by appropriate doc ...]]> Wed, 22 Mar 2006 21:49:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200602271540
As you know, the Belgian employer has an obligation to report the employees' taxable salaries to the tax authorities on individual salary slips (form 281.10 for employees and 281.20 ...]]> Mon, 27 Feb 2006 14:40:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200602231458
As you know, the private use of a company car by an employee results in a taxable benefit for the individual.

As from income year 2004, a practice note fixes the total num ...]]> Thu, 23 Feb 2006 13:58:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200512231442 It is now confirmed that European withholding tax of 15% has to be levied on Belgian-source interest payments made (as from 1 July 2005) to foreign executives working in Belgium under the special ...]]> Fri, 23 Dec 2005 13:42:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200512051024
Expatriates who are assigned to the Netherlands from another country may receive tax-free reimbursements for specific costs that relate to the temporary stay outside their home count ...]]> Mon, 05 Dec 2005 09:24:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200511281631
On 18 November 2005, in the framework of the move toward Administrative Simplification, the Government agreed to pass new rules regarding work permits. These new rules aim to create ...]]> Mon, 28 Nov 2005 15:31:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200510251855
We refer to our HRS headlines of 17 January 2003, 11 February 2004 and 17 February 2005.

On two occasions, the Court of Cassation has overturned the decision by the Brusse ...]]> Tue, 25 Oct 2005 16:55:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200510241023
- the amount provided for by law or t ...]]> Mon, 24 Oct 2005 08:23:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200510101816 Please note, however, that no such certificate has yet been issued and the tax authorities still need to confirm how they intend to implement this process. ...]]> Mon, 10 Oct 2005 16:16:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200510051756
For incom ...]]> Wed, 05 Oct 2005 15:56:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200509281420
As you probably know, within Joint Committee 218, salaries were indexed by a fixed percentage (2%) at a variable point in time.

News

As of 1 January 2006, the curr ...]]> Wed, 28 Sep 2005 12:20:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200507201845 Wed, 20 Jul 2005 16:45:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200506291754 Individuals who change their tax residence status to Spain after 1 January 2004, but before this Rule was approved (10 June 2005), will be able to apply for this option retroactively. They have tw ...]]> Wed, 29 Jun 2005 15:54:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200506171607
As you may know, the OECD issued a report on cross-border income tax issues arising from employee stock option plans on 23 August 2004. Article 15 of the OECD Model Convention regar ...]]> Fri, 17 Jun 2005 14:07:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200506131950 Mon, 13 Jun 2005 17:50:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200506081910
Further to a consensus of the States that are stakeholders to the EU Savings Directive, the Ecofin Council gave a green light for the final implementation of the Directive as of 1 July ...]]> Wed, 08 Jun 2005 17:10:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200506031807
As you may know, Article 15 of the OECD Model Convention defines where salaries derived by a resident of one country in respect of an employment carried out in the other country shou ...]]> Fri, 03 Jun 2005 16:07:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200504281724
Reimbursements by the employer of expenses incurred by an employee within the scope of his employment are exempt from tax to the extent that they can be supported by appropriate doc ...]]> Thu, 28 Apr 2005 15:24:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200504181837 Mon, 18 Apr 2005 16:37:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200504141450
The Royal Decree laying down the model for the income year 2004 resident tax return was published in the Official Gazette today (*).

News

During a press conferen ...]]> Thu, 14 Apr 2005 12:50:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200504131514
As explained in our HRS headline of 8 March 2005, the Belgian employer has the obligation to report the employees' taxable salaries to the tax authorities on individual salary slips ...]]> Wed, 13 Apr 2005 13:14:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200503251230
As explained in a previous headline, a new special tax regime for foreign executives temporarily working in France was introduced into French law on 1 January 2004.

Essenti ...]]> Fri, 25 Mar 2005 11:30:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200503181431
As explained in our headlines of 7 March 2004 and 22 October 2003, Belgium and France intended to conclude a new tax treaty for avoidance of double taxation.

A sensitive po ...]]> Fri, 18 Mar 2005 13:31:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200503101835
It is common practice for multinational expatriation policies to provide for a "tax-equalization" system. Under this system, the home country employer indemnifies its executives post ...]]> Thu, 10 Mar 2005 17:35:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200503081435
As you know, the Belgian employer has an obligation to report the employees’ taxable salaries to the tax authorities on individual salary slips (form 281.10 for employees and 281.20 ...]]> Tue, 08 Mar 2005 13:35:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200503062207
The Belgian legislation distinguishes between two main social security schemes: one for salaried workers (the RSZ/ONSS scheme) and one for self-employed individuals (the RSVZ/INASTI ...]]> Sun, 06 Mar 2005 21:07:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200503021853
Belgian resident taxpayers transferring their tax residence abroad are under the obligation to file an "exit" income tax return within the 3 months following their departure. The Fr ...]]> Wed, 02 Mar 2005 17:53:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200502231840
Income tax brackets, brackets for business lump-sum expenses and personal deduction amounts have been indexed.

These new indexed amounts for income of 2005 (tax year 2006) are ...]]> Wed, 23 Feb 2005 17:40:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200502171753
Referring to the headlines of 17 January 2003(*) and 11 February 2004(**), you will recall that the Court of Cassation overturned two decisions of the Brussels Court of Appeal, which ...]]> Thu, 17 Feb 2005 16:53:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200502152255 The text of the circular: http://news.hrservices.be?lk200502151 ...]]> Tue, 15 Feb 2005 21:55:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200502101841
Early retirement schemes of the so-called “bridging pension” type are governed by collective labour agreements (CLA’s). Allowances paid in accordance with such schemes to supplement ...]]> Thu, 10 Feb 2005 17:41:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200502031617
As you know, the private use of a company car by an employee results in a taxable benefit for the individual.

As from income year 2004, a new practice note fixes the total ...]]> Thu, 03 Feb 2005 15:17:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200502021836 Wed, 02 Feb 2005 17:36:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200501130942 Thu, 13 Jan 2005 08:42:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200412241133 Fri, 24 Dec 2004 10:33:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200412151833
As you probably know, Belgian tax on taxable pay is mainly remitted to the tax authorities by the employer as wage withholding tax. On 30 June of the second year following the incom ...]]> Wed, 15 Dec 2004 17:33:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200412091753 (*) http://news.hrservices.be?200411231924 ...]]> Thu, 09 Dec 2004 16:53:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200411291910 Mon, 29 Nov 2004 18:10:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200411251125
As you know, the income year 2003 non-resident tax return was published on 28 October 2004 in the Official Gazette. These tax returns were originally to be filed with the tax author ...]]> Thu, 25 Nov 2004 10:25:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200411231924 NL: http://news.hrservices.be?lk200411222 ...]]> Tue, 23 Nov 2004 18:24:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200410291556
The 25 February 2003 Anti-Discrimination Act is aimed to prevent discriminatory behaviours, i.e. not objectively and reasonably justified differences in treatment based on attributes ...]]> Fri, 29 Oct 2004 13:56:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200410281250
The due date is not yet known, but based on informal conta ...]]> Thu, 28 Oct 2004 10:50:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200410181701
The excess of the final income tax due by self-employed taxpayers and remunerated company directors over tax prepayments paid during the year of income and withhholding taxes levied ...]]> Mon, 18 Oct 2004 15:01:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200408131656
Formerly, while travelling within the European Economic Area (EEA) both for private and business purposes, in circumstances of immediate need, a reimbursement of health care costs in ...]]> Fri, 13 Aug 2004 14:56:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200406301959
As you may know, a capital gain tax of 16,5% ( to be increased by local taxes) is due on capital gains realised on the sale of shares of a Belgian resident company when the buyer i ...]]> Wed, 30 Jun 2004 17:59:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200405272022
The so-called "emigration" clause (article 364bis Belgian Income Tax Code 1992) was held by the Brussels Court of Appeal on 15 February 2002 to be incompatible with the Belgian-Frenc ...]]> Thu, 27 May 2004 18:22:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200405131844
Employees purchasing employer shares or mother company shares that are negotiated on a stock exchange at a discounted price through of a stock purchase plan (other than in the scope ...]]> Thu, 13 May 2004 16:44:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200405041803
As you may recall, the tax treatment of private PC (personal computer) purchase programs was set up by Art. 396 of the Program Law of 24 December 2002 (Official Gazette of 31 Decemb ...]]> Tue, 04 May 2004 16:03:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200404192224
In our HRS headline of 25 March 2004 (*), we informed you that the tax treatment of deemed refused options ("DROs") had been raised with the Minister of Finance by Mr. Francois Bello ...]]> Mon, 19 Apr 2004 20:24:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200404161211 Fri, 16 Apr 2004 10:11:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200404141924 Wed, 14 Apr 2004 17:24:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200404071728
The Royal Decree specifying the model of the income year 2003 resident tax return was published on 6 April 2004 in the Official Gazette(*).

News

During a press c ...]]> Wed, 07 Apr 2004 15:28:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200403251531
As stressed in previous HRS headlines, stock options offered as of 10 January 2003 are taxable on the 60th day following the date they are offered, subject to a formal written accept ...]]> Thu, 25 Mar 2004 14:31:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200403180910 NL: http://news.hrservices.be?lk200403182 ...]]> Thu, 18 Mar 2004 08:10:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200403052014 Fri, 05 Mar 2004 19:14:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200402251726
As mentioned in our HRS headlines of 12 February 2004, the Belgian tax authorities recently published a circular fixing the total number of private kilometres taken into account to ...]]> Wed, 25 Feb 2004 16:26:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200402241715 (*) http://news.hrservices.be?200301301806 ...]]> Tue, 24 Feb 2004 16:15:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200402181525
As you know, the private use of a company car by an employee results in a taxable benefit for the individual.

As mentioned in our HRS headlines of 12 February 2004, the ta ...]]> Wed, 18 Feb 2004 14:25:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200402171905
As an interested and loyal reader of PTX Headlines you will have noticed that, apart from items about pure personal tax issues, you also receive messages regarding the broader f ...]]> Tue, 17 Feb 2004 18:05:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200402121921
As mentioned in our PTX headlines of 22 January 2004, the Belgian Minister of Finance recently confirmed in two press releases that the tax legislation regarding company cars would ...]]> Thu, 12 Feb 2004 18:21:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200402111807
Referring to the headline of 17 January 2003(*), you will recall that the Court of Cassation on 16 January 2003 overturned the decision of the Brussels Court of Appeal of 2 May 2001 ...]]> Wed, 11 Feb 2004 17:07:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200401291113
Reimbursements by the employer of expenses incurred by an employee within the scope of his employment are exempt from tax to the extent that they can be supported by appropriate docu ...]]> Thu, 29 Jan 2004 10:13:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200401221715
As mentioned in our PTX headlines n°80, dated 3 December 2003, the Belgian Minister of Finance confirmed in a press release of 27 November 2003 that the tax legislation regarding com ...]]> Thu, 22 Jan 2004 16:15:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200312231644 Tue, 23 Dec 2003 15:44:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200312111751 NL: http://news.hrservices.be?lk200312113 ...]]> Thu, 11 Dec 2003 16:51:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200312031642
As you may know, the determination of the benefit in kind resulting from the private use of a company car should in principle be based on the actual number of kilometres an employee ...]]> Wed, 03 Dec 2003 15:42:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200312021823 Tue, 02 Dec 2003 17:23:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200312011935 Mon, 01 Dec 2003 18:35:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200311251041
As mentioned in a previous PTX headline(*), as from income year 2004, the King is authorised to increase the resident local tax rate for the purpose of determining the withholding ...]]> Tue, 25 Nov 2003 09:41:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200311191238
As explained in our PTX Headline of 7 April 2003(*), the new Supplementary Pensions Act (Official Gazette 15 May 2003) considerably tightens the existing system for granting suppleme ...]]> Wed, 19 Nov 2003 11:38:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200310291727
Belgium and France are currently negotiating a new double tax treaty. One of the main amendments would be the abolition of the frontier worker system. Frontier workers would no longe ...]]> Wed, 29 Oct 2003 16:27:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200309021702
The Royal Decree specifying the model of the income year 2002 non-resident tax return was published today in the Official Gazette.

The due date is not yet known, but from inf ...]]> Tue, 02 Sep 2003 15:02:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200307251715 Fri, 25 Jul 2003 15:15:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200306271644 (*) http://news.hrservices.be?200303201936 ...]]> Fri, 27 Jun 2003 14:44:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200306041844
As a rule, dividend income whether of Belgian or foreign source is taxable if received by Belgian resident taxpayers. Dividend income includes stock dividends (i.e. dividend that are ...]]> Wed, 04 Jun 2003 16:44:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200305271752
As mentioned in our PTX headlines of 13 January 2003(*), the Law of 26 March 1999 addressing the tax treatment of stock option has been amended (Loi-Programme- Programmawet of 24 Dec ...]]> Tue, 27 May 2003 15:52:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200305221843 Thu, 22 May 2003 16:43:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200305071702 As you know, a new Belgium - the Netherlands Double Tax Treaty is applicable as from 1 January 2003 which no longer provides for specific rules for frontier workers. As a result, many ex- ...]]> Wed, 07 May 2003 15:02:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200304161750
The Belgian Council of Ministers of 28 March 2003 has approved a project of Law to enact an Amendment to the Tax Treaty of 11 April 1967 between Belgium and Germany for the avoidance of ...]]> Wed, 16 Apr 2003 15:50:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200304071908 Mon, 07 Apr 2003 17:08:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200304041750
As mentioned in previous PTX headlines (*), there was a need for clarification of the tax consequences for the employer and the employees of private PC (personal computers) purchase ...]]> Fri, 04 Apr 2003 15:50:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200303261817
As explained in our PTX headline of 30 January 2003 (*), the Belgian employer has the obligation to report the employee's taxable salaries to the tax authorities on individual salar ...]]> Wed, 26 Mar 2003 17:17:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200303201936 (**) http://news.hrservices.be/?lk200303202 ...]]> Thu, 20 Mar 2003 18:36:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200303111736
Two Royal Decrees dated 18 January 2003 and 18 February 2003 (Official Gazette of 6 March 2003 *) brought some amendments to the existing regulations with respect to luncheon vouchers a ...]]> Tue, 11 Mar 2003 16:36:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200303101726
As you may recall the tax treatment of pre-1999 options not qualifying under the Act of December 1984 has always been a bone of contention between taxpayers and the tax authorities. ...]]> Mon, 10 Mar 2003 16:26:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200303061118
As you know, the private use of a company car by an employee results in a taxable benefit for the individual. Private use includes all use other than pure business use, including us ...]]> Thu, 06 Mar 2003 10:18:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200303041815
As explained in our PTX Headline of 24 December 2002(*), some measures of the personal tax reform Act of 10 August 2001 with other legislation entered into force for income of 2003, ...]]> Tue, 04 Mar 2003 17:15:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200302191904
The new treaty for the avoidance of double taxation on income between Belgium and the Netherlands, which was signed on 5 June 2001 entered into force on 1 January 2003.

Apprec ...]]> Wed, 19 Feb 2003 18:04:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200302041821
As you may know, self-employed individuals (including self-employed company directors) pay their social security contributions to the social insurance fund to which they are affiliat ...]]> Tue, 04 Feb 2003 17:21:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200301301806
As you may know, Belgian employers are obliged to report taxable remuneration to the tax authorities on individual salary slips (Form 281.10 for employees and 281.20 for key executi ...]]> Thu, 30 Jan 2003 17:06:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200301171610
As you may recall, in its decision of May 2, 2001, the Court of Appeal of Brussels, in a much debated decision, confirmed the position of the Belgian Tax Authorities that pre-1999 op ...]]> Fri, 17 Jan 2003 15:10:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200301131741 Mon, 13 Jan 2003 16:41:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200212241426 Tue, 24 Dec 2002 13:26:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200212201642
The new treaty for the avoidance of double taxation on income between Belgium and the Netherlands, which was signed on 5 June 2001 (see our tax Newsletter n° 10 of October 2001 and our ...]]> Fri, 20 Dec 2002 15:42:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200212091703 http://www.hrconsulting.be/headline.html?ph=200211261436 ...]]> Mon, 09 Dec 2002 16:03:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200212032348 Dutch: http://www.hrconsulting.be/headline.html?lk=200212032 ...]]> Tue, 03 Dec 2002 22:48:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200211261436 ...]]> Tue, 26 Nov 2002 13:36:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200211151225
As you probably know, Belgian tax on taxable pay is mainly remitted to the tax authorities by the employer as wage withholding tax. On 30 June of the second year following the incom ...]]> Fri, 15 Nov 2002 11:25:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200211061409 Wed, 06 Nov 2002 13:09:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200210291816
As mentioned in our PTX headline of 14 December 2001(*), in the Belgian government’s action plan of March 2001 and in its report of 9 October 2001 about corporate tax reform, it was ...]]> Tue, 29 Oct 2002 17:16:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200210272103 Sun, 27 Oct 2002 20:03:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200210241526
Reimbursements by the employer of expenses incurred by an employee within the scope of his employment are exempt from tax to the extent that they can be supported by appropriate doc ...]]> Thu, 24 Oct 2002 13:26:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200210181625 Fri, 18 Oct 2002 14:25:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200210101918
As you may be aware, the Belgian income tax code provides for the possibility to claim a tax credit for individual life insurance premiums provided certain conditions are met. One of ...]]> Thu, 10 Oct 2002 17:18:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200210011858
As you may have read in the press, the Minister of Finance has expressed on several occasions his willingness to build up a relationship of trust between the tax authorities and taxp ...]]> Tue, 01 Oct 2002 16:58:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200209161855
The Royal Decree specifying the model of the income year 2001 non-resident tax return was published on 13 September 2002 in the Official Gazette.

For the last time, the tax ...]]> Mon, 16 Sep 2002 16:55:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200209121839
As you may know, the Individual Income Tax Reform of 10 August 2001 includes provisions that may be considered as ecological. Some of these provisions aim at promoting the use of tra ...]]> Thu, 12 Sep 2002 16:39:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200209061825
As you may know, the Individual Income Tax Reform of 10 August 2001 (see our Tax Newsletter - Issue 12 - February 2002 *) materially modified the tax treatment of employer's indemnit ...]]> Fri, 06 Sep 2002 16:25:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200208301904
As you know, Belgian tax on taxable pay is mainly remitted to the tax authorities by the employer as wage withholding tax. The taxation itself occurs the year after the income year ( ...]]> Fri, 30 Aug 2002 17:04:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200208211713
There is much legal uncertainty associated with the tax treatment of employee stock options in cross-border situations because countries tax options in different ways, and because in ...]]> Wed, 21 Aug 2002 15:13:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200208081842
As you know, commissions, fees, remunerations, pensions, etc. must be reported on individual statements (form 281.XX) and summary statements (forms 325.XX) in due time. In the case o ...]]> Thu, 08 Aug 2002 16:42:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200207301852
Earned and real estate income are taxed at graduated rates ranging from 25% to 52% (to be increased by local tax and crisis tax). However Belgian resident taxpayers and certain non-r ...]]> Tue, 30 Jul 2002 16:52:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200207261214
A new treaty for the avoidance of double taxation on income was signed between Belgium and the Netherlands on 5 June 2001 (see our tax Newsletter n° 10 of October 2001 at
http:// ...]]> Fri, 26 Jul 2002 10:14:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200207181801 Thu, 18 Jul 2002 16:01:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200207081753
A new Royal Decree adapting the wage withholding tax section of the Royal Decree of the Income Tax Code has just been published on 4 July 2002 in the Official Gazette.

As ex ...]]> Mon, 08 Jul 2002 15:53:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200206211939 Fri, 21 Jun 2002 17:39:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200206130113
Belgium and Canada have recently signed a new double tax treaty. It is expected that this new tax treaty will enter into force on January 1, 2003. With respect to International Emplo ...]]> Wed, 12 Jun 2002 23:13:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200206062308 Thu, 06 Jun 2002 21:08:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200205302129
Foreign executives who benefit from the special tax regime for expatriates described by the administrative circular of 8 August 1983, are not taxed on the portion of their remunerati ...]]> Thu, 30 May 2002 19:29:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200205171718 Fri, 17 May 2002 15:18:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200204261940 In a recent decree, the Brussels Court of Appeal came to the conclusion that the article 364 bis of the Belgian Income Tax Code 92 results in an erosion of the taxation authority, and that the ar ...]]> Fri, 26 Apr 2002 17:40:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200204181920 Thu, 18 Apr 2002 17:20:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200204102002
As you know, foreign executives who benefit from the Belgian special tax regime are considered as non-resident for Belgian income tax purposes. One of the criteria in order to qualif ...]]> Wed, 10 Apr 2002 18:02:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200204041946
As part of an alternative compensation scheme, some companies offer their employees the possibility of acquiring company stock at a discounted price. The discount, which is defined ...]]> Thu, 04 Apr 2002 17:46:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200203282030
As you know, the tax treatment of pre-1999 stock options has always been a bone of contention between the tax authorities and most tax practitioners. Most Belgian tax practitioners c ...]]> Thu, 28 Mar 2002 19:30:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200203252037
As you know, the private use of a company car by an employee results in a taxable benefit for the individual. Private use includes all use other than pure business use, including use ...]]> Mon, 25 Mar 2002 19:37:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200203151914
The Royal Decree specifying the model of the income year 2001 resident tax return was published on 14 March 2002 in the Official Gazette.

News

For the first time, ...]]> Fri, 15 Mar 2002 18:14:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200203091724 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 exec ...]]> Sat, 09 Mar 2002 16:24:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200203061948
As you know, on 9 June 2001 the Act of 22 May 2001 regarding employees' participation in the company capital or company profit was published in the Official Gazette. This special tax ...]]> Wed, 06 Mar 2002 18:48:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200202282015
As you know, the global salary cost of an individual seconded to Belgium is in principle fully deductible from the Belgian subsidiary's taxable basis.

News

The Germ ...]]> Thu, 28 Feb 2002 19:15:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200202140212 ...]]> Thu, 14 Feb 2002 01:12:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200202071544 Thu, 07 Feb 2002 14:44:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200201231943 Wed, 23 Jan 2002 18:43:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200201181527 Reference: Flemish Parliament January 16, 2002 ...]]> Fri, 18 Jan 2002 14:27:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200201081705
On 9 June 2001 the Act of 22 May 2001 regarding employees' participation in the company capital or company profit was published in the Official Gazette.

The Act aims to pro ...]]> Tue, 08 Jan 2002 16:05:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200112201759
Wage withholding tax (Royal Decree of Nov ...]]> Thu, 20 Dec 2001 16:59:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200112141318
In the Belgian government’s action plan of March 2001 and in its report of October 9, 2001 about corporate tax reform, it was suggested that there was a need for clarification of the ...]]> Fri, 14 Dec 2001 12:18:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200112051948
Belgian tax on taxable pay is mainly remitted to the tax authorities by the employer as wage withholding tax. The taxation itself occurs the year after the income year (e.g. tax year ...]]> Wed, 05 Dec 2001 18:48:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200111300932
Under certain conditions Belgian taxpayers can claim a tax credit for individual life insurance premiums. The eligibility for a tax credit is notably but not exclusively subject to t ...]]> Fri, 30 Nov 2001 08:32:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200111221742
Residents of Belgium are taxable on their worldwide income. However income derived from foreign source may be exempted from Belgian income tax. This exemption is not complete, as thi ...]]> Thu, 22 Nov 2001 16:42:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200111141724 It should be noted that the Belgian income tax reform of 10 August 2001 (http://www.taxreform.be for further information) provides for one basic tax-free allowance of EUR 4,095 (not indexed) for a ...]]> Wed, 14 Nov 2001 16:24:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200111081733 Reference: Press release Flemish Government October 26, 2001 ...]]> Thu, 08 Nov 2001 16:33:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200111020755 Also do not forget that stock option income derived by reason of offers made in the period “2 November 2000 - 1 November 2001” must be reported on the aforesaid documents for income year 2001 (fil ...]]> Fri, 02 Nov 2001 06:55:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200110241811 Reference: Brussels Court of Appeal - Decision of 21 June 2001 ...]]> Wed, 24 Oct 2001 16:11:00 +0100 http://news.hrservices.be/ias/headlines/news.html?idh=200110171702 Source : Mr. Jean-Paul Servais, Head of the "Cabinet of the Minister of Finance" – Seminar “La participation des travailleurs au capital et aux bénéfices des sociétés” held at the UCL on October 1 ...]]> Wed, 17 Oct 2001 15:02:00 +0100