DROIT FISCAL


Towards new EU rules for preventing packaging waste?

Towards new EU rules for preventing packaging waste?
13/07/2020

The European Commission (“EC”) is collecting data and feedback from stakeholders about the European Union’s (“EU”) current rules on packaging and packaging waste.

Read more
Mrs. Saskia Lust

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.

Read more
L'indemnité kilométrique diminue

L'indemnité kilométrique diminue
30/06/2020

A partir de demain, le 1er juillet 2020, le montant maximum de l'indemnité kilométrique forfaitaire est de 0,3542 EUR par kilomètre. Il s'agit d'une diminution du montant, qui est de 0,3653 EUR jusqu'au 30 juin 2020.

Read more
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

Read more
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.

Read more
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.

Read more
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.

Read more
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.

Read more
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). 

Read more
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.

Read more

Click here to see the ad(s)

LexGO Network