Wage withholding tax scales as applicable for income year 2015
23/12/2014

The Royal Decree of 10 December 2014 containing the wage withholding tax scales for income year 2015 was published in the Belgian Official Gazette of 16 December 2014.

These updated withholding tax scales are applicable to income that is paid or attributed to resident and non-resident taxpayers of Belgium as from 1 January 2015.

In principle, the increase in lump-sum business expenses (as included in the draft Program Law, currently pending approval from the Federal Parliament), which as of January 2015 will result in a higher net income for employees and has already received a lot of media coverage, should be partially implemented in the new tax scales. Full implementation should be achieved as of January 2016.

Voir aussi : PwC Belgium ( Mr. Nicolas de Limbourg )

Mr. Nicolas de Limbourg Mr. Nicolas de Limbourg
Partner

Click here to see the ad(s)
Tous les articles Fiscalité directe des personnes

Derniers articles Fiscalité directe des personnes

L'achat d'une construction d'emphytéose fiscalement avantageuse : désormais également possible...
09/09/2019

La position de VLABEL sur les constructions d'emphytéose a déjà fait l'objet de nombreuses co...

L'achat d'une construction d'emphytéose fiscalement avantageuse : désormais également possible en Flandre Read more

Overdracht van opstal en erfpacht voortaan in meeste gevallen vrijgesteld van personenbelasting
02/09/2019

Tot voor kort werd men als natuurlijke persoon steeds belast in de personenbelasting op de vergoeding die men als opstalho...

Overdracht van opstal en erfpacht voortaan in meeste gevallen vrijgesteld van personenbelasting Read more

Comment dois-je mentionner ma résidence secondaire dans ma déclaration de revenus ?
13/08/2019

Un résident belge est imposé à l'impôt des personnes physiques sur ses revenus mondiaux. To...

Comment dois-je mentionner ma résidence secondaire dans ma déclaration de revenus ? Read more

Nieuw fiscaal regime in Italië richt zich op gepensioneerde buitenlanders
15/07/2019

“La dolce vita” in Italië, het kan sinds 1 januari 2019 ook voor gepensioneerden zonder extreme vermogens...

Nieuw fiscaal regime in Italië richt zich op gepensioneerde buitenlanders Read more

Derniers articles de Mr. Nicolas de Limbourg

Company provided housing - benefit in kind - change in tax law
02/01/2019

In the course of 2018 new upcoming tax rules were announced (see our news flash of 8 August 2018). According to the Royal ...

Read more

Expected changes in employers’ tax reporting obligations of some equity incentives
26/07/2018

When foreign headquartered companies grant stock options to employees of their Belgian subsidiaries, such option grants, w...

Read more

New rules announced regarding value benefit in kind of PC, laptop, smartphone, tablet & internet ...
26/10/2017

Recently, the Minister of Finance announced new rules for valuation of certain benefits in kind (pc, laptop, smartphone, t...

Read more

Final (?) practice note on the increase of the tax free amount for dependents when fully/partiall...
30/05/2017

The Belgian tax authorities recently published a new practice note on the increase of the tax free amount f...

Read more

LexGO Network