The gain which could result from stock option schemes depends on several factors such as the company’s growth expectations, market trends, geopolitical events, …
In a context of increasing mobility within the European Union, Spain and Portugal are popular destinations for, among others, pensioners looking for a milder (tax) climate. There are however, in…
Flemish Region In principle, an economic activity must be continued - without interruption - for a period of three years after the donation in order to maintain the exemption. A…
:: Update 07/05/2020 :: In the context of the COVID-19 crisis, there is a great need for medicines and medical devices, such as facemasks, respirators, etc. An important question here…
:: UPDATE - 16/02/2021 :: When VAT payers donate goods, this can have adverse tax consequences. As far as VAT is concerned, this may mean that VAT has to be…
On 4 September 2019, the Court of Justice of the European Union delivered an interesting judgment on a real estate transaction relating to the sale of land together with a…
The partnership is a commonly used control structure for estate planning purposes. A partnership is usually established between parents and children. Given the Covid-19 virus, the physical gathering is currently…
No deferment, but a repayment plan Anyone who has received an assessment in gift or inheritance tax and who is experiencing financial difficulties can always apply for a repayment plan.…
In view of the exceptional situation and the more stringent security measures, the Flemish Tax Administration has decided to extend the inheritance tax return period without incurring a tax increase.
In view of the exceptional situation and the more stringent security measures, the Flemish Tax Administration has decided to extend the inheritance tax return period without incurring a tax increase.
In view of the exceptional situation and the more stringent security measures, the Flemish Tax Administration has decided to extend the inheritance tax return period without incurring a tax increase.
Employees and directors may be asked to agree to a temporary renunciation of their wages considering liquidity challenges faced by many companies as a result of the COVID-19 pandemic. Such…
To soften the loss of income of the employees being confronted with temporary unemployment due to the COVID-19 pandemic, employers may want to pay a supplement on top of the…
In a press release of 11 April 2020, the government announced a second wave of measures to support the Belgian economy. One of these measures which is soon to be…
For several years now, Belgian tax law provides for a (partial) withholding tax exemption on wages paid to night and shift workers. This measure implies that employers employing employees on…
Now that the border between the Netherlands and Belgium is as good as closed, the question arises whether a Belgian resident can still make a donation of movable property before…
In case you are sick and wish to draw up a will, a holographic will is the simplest way. However, sometimes a notarial will or an international will may be…
Many people are considering to make a will in these corona-times, just in case. However, the drawing up of a will is not obvious these days given the lockdown-measures to…
Parent companies of multinational groups or entities managing the group treasury function will consider their options to provide liquidity carefully in times of financial distress. When considering liquidity management through…
Individuals receiving income taxable in Belgium but who do not qualify as Belgian tax residents, are in principle required to file a so-called Belgian non-resident income tax return.
Three months have passed since the entry into force of the EU quick fixes for VAT. As explained in our previous newsflashes, these quick fixes should simplify the VAT rules…
On 30 March 2020, the European Commission published a fact sheet regarding frontier workers and posted workers affected by the restrictions on free movement of people within the EU as…
As a result of the imposed COVID-19 measures, numerous cancellations of events and bookings for flights, hotels, restaurants, etc. have occurred. In order to mitigate the loss of revenue due…
Gift vouchers and other coupons that can be redeemed as a full or partial consideration for the supply of a good or service may qualify as a "voucher" under the…
As a result of the COVID-19 crisis, many cross-border workers are unable to physically work from their country of employment, some have to work from home, others are laid off,…
Here is the answer no. Being compliant with VAT reporting obligations is a requirement that belongs to the company itself. In principle, a late filing of the VAT return cannot…
Your VAT number should not be cancelled if you, as a VAT payer, no longer carry out any VAT taxable activities for a certain period of time (e.g. due to…
:: UPDATE - 01/09/2020 :: A company that wants to set up a website where customers can buy goods and whereby the company facilitates the transport to the private customers…