The key dates for 2022
Knowledge sharing is in our DNA. Empowering our clients and our people is what drives us.
Keep up to date with deadlines for filing tax reporting, paying taxes and other interesting documents.
As from 1 July 2022, non-EU taxpayers will have to request the refund of Belgian VAT electronically. The main goal of this new VAT refund procedure is to be able to process the refund requests from British companies more efficiently.
By the end of last month, the Belgian tax authorities finished determining the notional rental value or so-called ‘cadastral income’ (hereafter referred to as NRV) of foreign real estate properties owned by Belgian tax residents and notifying the Belgian property owners hereof.
Following the COVID-19 outbreak and the recently imposed lockdown, companies might find themselves in precarious circumstances hindering the organization of physical board meetings and the annual general meeting of shareholders.
As you probably noticed the number of cyber attacks has increased the recent months. Last weekend the residential care centre in Willebroek was the target and earlier this month the manufacturing company Picanol was severely impacted.
DIRECT SALE OF REAL ESTATE
As a general rule, capital gains on real estate that is not used for a professional activity are in principle not subject to personal income tax.