TAX LAW


Tax on securities accounts 2.0 enters into force on 26 February 2021

Tax on securities accounts 2.0 enters into force on 26 February 2021
26/02/2021

The law on the new tax on securities accounts 2.0 has been published in the Belgian Official Gazette on 25 February 2021.

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Activities shut down due to COVID-19? Request a property tax reduction.

Activities shut down due to COVID-19? Request a property tax reduction.
23/02/2021

A proportional reduction in Flemish property tax may be available to companies that have experienced a significant drop in productivity (Art. 2.1.5.0.2 Flemish Tax Code in conjunction with Art. 15 Federal Income Tax Code

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La nouvelle obligation déclarative des montages fiscaux agressifs : qui ? quand ? quoi ?

La nouvelle obligation déclarative des montages fiscaux agressifs : qui ? quand ? quoi ?
22/02/2021

Depuis le 1er janvier 2021, les conseillers fiscaux et autres intermédiaires doivent communiquer aux autorités fiscales des informations sur certaines constructions (fiscales) transfrontalières. 

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La nouvelle obligation déclarative des montages fiscaux agressifs : qui ? quand ? quoi ?

La nouvelle obligation déclarative des montages fiscaux agressifs : qui ? quand ? quoi ?
22/02/2021

Depuis le 1er janvier 2021, les conseillers fiscaux et autres intermédiaires doivent communiquer aux autorités fiscales des informations sur certaines constructions (fiscales) transfrontalières. 

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Brexit : mesures temporaires de crise entreront en vigueur le 22 mars 2021

Brexit : mesures temporaires de crise entreront en vigueur le 22 mars 2021
19/02/2021

Le législateur belge a adopté une loi du 6 mars 2020 mettant en place des mesures temporaires de crise pour les employeurs en difficulté à la suite du Brexit. Cette loi n'entrerait en vigueur qu'en cas de Brexit sans accord

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Mrs. Saskia Lust

New tax on securities accounts adopted
19/02/2021

On 11 February, Belgian parliament adopted the draft bill on the new tax on securities accounts, a wealth tax. Securities accounts with an (average) value of more than €1.000.000 will be subject to a tax of 0,15%

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EU Renewable Energy Financing Mechanism ‚Äď A step closer towards an Energy Union?

EU Renewable Energy Financing Mechanism ‚Äď A step closer towards an Energy Union?
16/02/2021

On 15 September 2020, the European Commission adopted an implementing regulation (the "Regulation") establishing the legal framework for the Union Renewable Energy Financing Mechanism (the "Financing Mechanism") provided in Article 33 of the Regulation 2018/1999 on the Governance of the Energy Union and Climate Action (the "Governance Regulation")

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Blow the whistle! New European protection for whistleblowers.

Blow the whistle! New European protection for whistleblowers.
12/02/2021

You are a CEO and one day a senior employee from the financial department asks to have a private talk with you. During the conversation, the employee explains that she has a strong suspicion that her manager is engaged in fraudulent activity. She has had this suspicion for some time now, but there was nowhere she could go with it.

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Belgian special tax regime for foreign executives and specialists: some changes

Belgian special tax regime for foreign executives and specialists: some changes
11/02/2021

As a reminder, Belgium has a special tax regime for foreign executives and specialists, temporarily working in Belgium. In order to benefit from this special regime, a request must be submitted by both the employer and employee within 6 months following the month of arrival in Belgium.

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La vente d’habitations démolies et reconstruites désormais soumise à 6% de TVA

La vente d’habitations démolies et reconstruites désormais soumise à 6% de TVA
10/02/2021

Depuis le 1er janvier, la démolition et la reconstruction d'une habitation peuvent bénéficier du taux de TVA de 6%, quel que soit l'endroit où celle-ci se trouve en Belgique. La vente d'une telle habitation peut désormais également être soumise à la TVA au taux de 6%.

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