Whether serving public sector organisations, owner managed businesses, private individuals or listed companies with overseas operations, our goal is to help our clients achieve their ambitions.
Vaccination leave as compelling reason/short leave
You have probably heard about the famed vaccination leave. The law providing for this was recently approved by the Federal Parliament. We are now waiting for it to be published in the Belgian...
From April 2021 onwards, employers are obliged to submit a monthly declaration to the NSSO as part of the monitoring of the compulsory teleworking that is currently in place due to the corona crisis. The obligation applies to all employers, except...
The Brussels Region offers support to companies from certain sectors that were obliged to close on November 2, 2020 due to the corona crisis. To be able to claim the premium, certain conditions must be met.
Since the start of the Covid-19 pandemic last year, working from home has become the ‘new normal’ for many employees. When working from home, the employee incurs a number of costs for setting up or using a home office, for electricity and heating or...
Preliminary remarks
This guide was updated 31 December 2020 and cannot be considered as being an exhaustive and detailed list of applicable measures to Real Estate transactions.
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...
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...
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.
In order to deal with the financial and economic difficulties faced by Belgian companies in the context of the COVID-19 pandemic, the federal government adopted a series of support measures to promote the liquidity and solvency of companies and the...
