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.

Zie ook : PwC Belgium ( Mr. Nicolas de Limbourg )

Mr. Nicolas de Limbourg Mr. Nicolas de Limbourg
Partner

Click here to see the ad(s)
Alle artikels Personenbelasting

Laatste artikels Personenbelasting

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 undertaking...

Read more

Update COVID-19 and cross-border employment: agreement with the Netherlands no longer applicable ...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

In previous articles we referred to the official extension of the mutual agreement between Belgium and its neighboring cou...

Read more

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

In the PwC newsflashes of 10 December 2021, 15 December 2021 and 21 December 2021 we referred to ...

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

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 em...

New expat regime in Belgium - Royal Decree published Read more

Laatste artikels van 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