TAX LAW


The Belgian income tax return: the Cayman tax on the lurk

The Belgian income tax return: the Cayman tax on the lurk
02/07/2020

With about 800 codes, a Belgian income tax return is not for the faint-hearted. When the Cayman tax is involved, even more attention is needed. Read all about it here and avoid the Cayman tax pitfalls in your income tax planning.

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Maximum amount of compensation for employees' professional mileage has decreased

Maximum amount of compensation for employees' professional mileage has decreased
30/06/2020

As from tomorrow, 1 July 2020, the maximum amount of the fixed mileage compensation will be set at EUR 0.3542 per kilometer. This is a decrease of the amount, which is EUR 0.3653 until 30 June 2020.

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Cross-border workers & COVID-19

Cross-border workers & COVID-19
29/06/2020

Belgian tax authorities have negotiated agreements with border countries on the tax impact of international travel restrictions and health instructions (work at home) on cross-border workers and their employers

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COVID-19 and cross-border employment: agreements with Germany and France extended

COVID-19 and cross-border employment: agreements with Germany and France extended
29/06/2020

The agreements concluded between Belgium and the Netherlands/Luxembourg, which implement a mutual “force majeure tolerance” for cross-border workers in relation to COVID-19 (travel) restrictions, were already extended until 31 august 2020. We anticipated that a similar extension would become applicable for the agreements between Belgium and Germany/France). This has now been confirmed.

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Toutes les donations mobilières notariées bientôt soumises obligatoirement aux droits de donation?

Toutes les donations mobilières notariées bientôt soumises obligatoirement aux droits de donation?
26/06/2020

Une proposition de loi déposée le 17 juin dernier (Ecolo/Groen/CD&V/Spa/PS) prévoit l’obligation de soumettre tous les actes de donations notariés à l’enregistrement.

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Optional deferral of the EU Mandatory Disclosure Directive reporting obligations

Optional deferral of the EU Mandatory Disclosure Directive reporting obligations
25/06/2020

On 24 June 2020, the Council of the European Union (the Council) adopted an amendment to the Mandatory Disclosure Directive ((Directive (EU) 2018/855) the Directive) allowing EU Member States an option to defer by up to six months the time limits for the filing and exchange of the reportable arrangements.

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Optional deferral of the EU Mandatory Disclosure Directive reporting obligations

Optional deferral of the EU Mandatory Disclosure Directive reporting obligations
25/06/2020

On 24 June 2020, the Council of the European Union (the Council) adopted an amendment to the Mandatory Disclosure Directive ((Directive (EU) 2018/855) the Directive) allowing EU Member States an option to defer by up to six months the time limits for the filing and exchange of the reportable arrangements.

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Aangifte personenbelasting gescheiden of getrouwd? Vergissen is menselijk

Aangifte personenbelasting gescheiden of getrouwd? Vergissen is menselijk
22/06/2020

In de aangifte personenbelasting moet een belastingplichtige diens burgerlijke staat aangeven. In deze casus was een belastingplichtige klaarblijkelijk de kluts kwijt en had ze zich precies op dit punt vergist. Kan een dergelijke vergissing rechtgezet worden? Het hof van beroep te Gent moest zich hier recent over uitspreken (Gent 3 december 2019, 2018/AR/1898). 

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Bewijsuitsluiting in fiscale zaken: De ene overheid is de andere niet

Bewijsuitsluiting in fiscale zaken: De ene overheid is de andere niet
16/06/2020

In een arrest van 11 juni 2020 spreekt het Hof van Cassatie zich (nog maar eens) uit over de zogenaamde (fiscale) Antigoon-leer en komt tot het besluit dat het in het kader van een strafprocedure onrechtmatig verkregen bewijsmateriaal alsnog gebruikt kan worden voor de fiscale naheffing.

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Bewijsuitsluiting in fiscale zaken: De ene overheid is de andere niet

Bewijsuitsluiting in fiscale zaken: De ene overheid is de andere niet
16/06/2020

In een arrest van 11 juni 2020 spreekt het Hof van Cassatie zich (nog maar eens) uit over de zogenaamde (fiscale) Antigoon-leer en komt tot het besluit dat het in het kader van een strafprocedure onrechtmatig verkregen bewijsmateriaal alsnog gebruikt kan worden voor de fiscale naheffing.

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