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Nouvelle convention fiscale belgo-française : changements en vue concernant les plus-values sur actions

Nouvelle convention fiscale belgo-française : changements en vue concernant les plus-values sur actions
29/06/2022

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)

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A quelle sauce fiscale sont mangés les NFT  ?

A quelle sauce fiscale sont mangés les NFT  ?
10/06/2022

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

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The annual tax on foreign UCIs: end of the judicial saga?

The annual tax on foreign UCIs: end of the judicial saga?
17/05/2022

Recently, the Belgian Supreme Court issued several judgements regarding the compatibility of the annual tax on undertakings for collective investment with double tax treaties. 

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Update COVID-19 and cross-border employment: agreement with the Netherlands no longer applicable as from 1 July 2022

Update COVID-19 and cross-border employment: agreement with the Netherlands no longer applicable as from 1 July 2022
14/04/2022

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. 

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Update COVID-19 and cross-border employment: agreements with the neighboring countries, a final extension?

Update COVID-19 and cross-border employment: agreements with the neighboring countries, a final extension?
21/03/2022

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.

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New expat regime in Belgium - Royal Decree published

New expat regime in Belgium - Royal Decree published
10/03/2022

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.

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Grondwettelijk Hof houdt vast aan artikel 90, 1° WIB92

Grondwettelijk Hof houdt vast aan artikel 90, 1° WIB92
07/03/2022

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.

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Inzagerecht belastingplichtige onder druk: pleidooi voor eerherstel van een grondrecht!

Inzagerecht belastingplichtige onder druk: pleidooi voor eerherstel van een grondrecht!
28/02/2022

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.

 

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Short term consultation on Pillar One’s framework for nexus and revenue sourcing rules

Short term consultation on Pillar One’s framework for nexus and revenue sourcing rules
07/02/2022

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”.

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Changes to the Belgian expat tax regime – Circular 2022/C/9

Changes to the Belgian expat tax regime – Circular 2022/C/9
25/01/2022

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.

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