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Tax Insights - 02- 2019 - Brexit : VAT actions to be taken before 29 March 2019

18 February 2019
Most likely, the UK will leave the EU without a deal on 29 March 2019, at 11pm GMT. Although there is still a lot of uncertainty, we hereby provide you with some action points which should be taken before this date (in any event).

Tax Insights - 02- 2019 - Proof of VAT exempt intra-Community supply of goods

15 February 2019
In order to mitigate the discussions regarding the required proof (of transport) of VAT exempt intra-Community supplies of goods, uniform requirements throughout the EU will be effective as from 1  January 2020.

Tax Insights - 01- 2019 - Corporate Income tax reform : legal modifications and precisions

11 January 2019
On 30 July 2018, the federal government adopted a new Act (published on 10 August 2018 in the Belgian Official Gazette) which adapts some of the measures established by the Law of 25 December 2017 reforming Belgian corporate income tax.

Tax Insights -11 - 2018 -VAT treatment vouchers as per 1 January 2019

12 November 2018
RSM Belgium informs you All vouchers issued after 31 December 2018, will be subject to a new VAT regime, as determined by Directive 2016/1065/ EU.  Although this Directive has not yet been transposed into the Belgian VAT legislation, we hereby provide you with the key elements.  

Tax Insights -10 - 2018 - Companies, non-profit organisations, international non-profit organisations, trusts and fiducies, new obligations of transparency: UBO Register

31 October 2018
In the context of anti-money laundering legislation, the Belgian Act of 18 September 2017 implementing the fourth anti-money laundering directive (Directive 2015/849 of the European Parliament and the Council of 20 Mei 2015) planned the constitution of the “ultimate beneficial owners” Register (so-called “UBO Register”).

Tax Insights -10 - 2018 - Belgian social security contributions due on grant of shares by foreign mother company

30 October 2018
The Belgian social security authorities have changed their administrative instructions last month: when a foreign mother company grants shares to employees of the Belgian subsidiary, Belgian social security contributions are due.  

Tax Insights -10 - 2018 - Lump sum allowances for job-related travel within Belgium as from 1 October 2018

30 October 2018
The costs for meals made by an employee who travels within Belgium for professional purposes, can - with due respect of the conditions - be compensated by the employer on a lump sum basis.

Tax Insights -09-2018 - Lump sum allowances for professional travel abroad as from 6 July 2018

24 September 2018
The costs for meals, beverage, local transport, tips and other small expenditures on site made by an employee who travels abroad for professional purposes, can - with due respect of the conditions - be compensated by the employer on a lump sum basis.

Tax Insights 08-2018 Grant of shares and benefits in kind by foreign group companies

23 August 2018
During the latest budgetary discussions, the Belgian government has decided to introduce a reporting and withholding obligation in case foreign group companies grant shares and benefits in kind to employees of the Belgian subsidiary.  

Tax Insights 08-2018 The Minister of Finance announces leaniency for VAT fines

22 August 2018
RSM Belgium informs you According to the Minister of Finance, VAT fines are often too stringent not only in terms of the amounts, but also because the nature of the offence is not (always) taken into consideration. Hence, the Minister has instructed his administration to develop a new policy to deal with this problem.

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