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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.

Tax Insights 08-2018 Mobility Budget

20 August 2018
At the end of last month, the Belgian government approved a legislative proposal for the implementation of a mobility budget as from October 1st, 2018. This mobility budget can serve as an alternative for the company car. Employees can return their company car in exchange for an annual budget which they can freely spend on sustainable mobility.

Tax Insights 07-2018 Intrastat news : update for the dispatches return as from 2019

2 August 2018
We inform you that there will be some modifications to the Intrastat returns due to the European reform. The Intrastat dispatches return will include two additional fields: - the country of origin of the goods; - the counterparty’s VAT identification number.

Tax Insights 06-2018 Foreign VAT refund

2 August 2018
1. What? Taxable persons often incur foreign VAT during an accounting year. This foreign VAT cannot be recovered via the reporting in the periodic Belgian VAT return but is to be recovered via the so-called 8th Directive VAT refund procedure.

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