A la fin de l’année dernière, la Belgique et la France ont signé une nouvelle convention fiscale qui entrera en vigueur à l’issue du processus de ratification législatif à venir (probablement le 1er janvier 2023, voire le 1er janvier 2024)
Les « NFT » (« non-fungible tokens » / jetons non fongibles) sont en vogue. De nombreuses opérations impliquant ces certificats de propriété numérique ont défrayé la chronique au cours des dernières semaines
Recently, the Belgian Supreme Court issued several judgements regarding the compatibility of the annual tax on undertakings for collective investment with double tax treaties.
In previous articles we referred to the official extension of the mutual agreement between Belgium and its neighboring countries (i.e. Germany, the Netherlands, France and Luxembourg) until 30 June 2022. The Belgian and the Dutch authorities have now officially confirmed that the application of the mutual COVID-19 agreement will not be extended (beyond 30 June 2022) and will therefore ultimately expire on 1 July 2022.
In the PwC newsflashes of 10 December 2021, 15 December 2021 and 21 December 2021 we referred to the extension of the mutual agreements between Belgium and the Netherlands / France / Germany / Luxembourg until 31 March 2022.
This week a Royal Decree was published laying down the form and content of the “application form” needed by employers/companies in order to apply for the new regime for inbound taxpayers and inbound researchers.
In een arrest van 24 februari 2022 heeft het Grondwettelijk Hof negatief geantwoord op de vraag van het Hof van Cassatie of het begrip ‘normale verrichtingen van beheer van een privévermogen’ (zoals opgenomen in artikel 90, 1° WIB92) een schending inhoudt van het fiscale wettigheids- en gelijkheidsbeginsel.
Het lijkt in de fiscale praktijk wel meer en meer voor te komen. De fiscale administratie die weigert toegang te geven tot het (volledig) administratief dossier. Dit gebeurt zowel in de administratieve fase van de fiscale procedure als voor de rechtbank.
On 4 February 2022, the OECD Secretariat released an update on “Pillar One”, the OECD/G20 Inclusive Framework’s effort to reallocate some taxing rights to market jurisdictions via the so-called “Amount A”.
By the end of 2021 a new special tax regime for incoming taxpayers and one for researchers was voted and approved, replacing the old special tax regime for new employment situations (which start in Belgium) as of 1 January 2022. In order to allow a smooth transition, the Belgian tax authorities have recently issued a circular (2022/C/9), which includes a two-year transition period during which the old regime can still be continued or, for certain employment situations, a possibility to opt-in.
