Publications

25 May 2022
INTRODUCTION  On 22 December 2021, the European Commission unveiled a Directive proposal aiming at promoting an efficient and fair business tax system for the European Union. 
19 May 2022
As a reminder, companies, non-profit associations, foundations, trusts and other constructions established in Belgium are required to disclose information about their beneficial owner(s)to the UBO Register.
13 May 2022
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. This implies...
28 April 2022
Earlier this year the ‘law on various tax provisions of 21 January 2022’ was published in the Belgian Official Gazette. Within this month’s Tax Insights, special attention is paid to one of these provisions which drastically alters the existing...
28 April 2022
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...
23 March 2022
The increasing popularity of company cars in Belgium is tightly intertwined with the high tax burden levied on typical gross salary payments.  
22 March 2022
Belgium aligns with the opinion of the Court of Justice (ECJ, C-288/16) and restricts the scope of the exemption applicable to export-related transport services.
2 March 2022
DIRECT SALE OF REAL ESTATE Resident individual Capital gains 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. 
2 March 2022
DIRECT HOLDING OF REAL ESTATE This section discusses the most important tax implications of the direct holding of real estate. First, it discusses the impact on resident individuals and non-resident individuals. Thereafter, it discusses the impact...
2 March 2022
DIRECT PURCHASE OF REAL ESTATE This section discusses the most important tax implications of the direct purchase of the real estate. First, it discusses the impact for resident individuals and non-resident individuals. Thereafter, it discusses the...

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