Le Décret wallon pour un impôt plus juste est entré en vigueur le 1er janvier 2022Published on 27/01/2022 by Jean-François Kinet
Un nouveau décret wallon contenant diverses dispositions tendant à un impôt plus juste a été voté par le législateur wallon le 22 décembre 2021 et entre en vigueur dès le 1er janvier 2022. Ce nouveau décret tend à lutter efficacement contre les pratiques destinées à échapper ou contourner certains impôts régionaux. Ce décret contient ainsi différentes mesures relatives aux droits de succession, à la taxe de circulation ainsi qu’une nouvelle mesure anti-abus.
Le régime spécial d’imposition pour les contribuables impatriés (applicable à partir du 01/01/2022)Published on 26/01/2022 by Jean-François Kinet
La Belgique dispose d’un régime fiscal avantageux pour les contribuables et chercheurs impatriés offrant des avantages significatifs et réduisant les coûts salariaux. Le présent article propose une vue générale des différents avantages et conditions de ce régime.
Exemption of wage WHT for researchers: BELSPO gives guidance on reporting R&D programs/projectsPublished on 20/01/2022 by Jean-François Kinet
BELSPO has issued practical guidance regarding the reporting of R&D programs and projects for 2022. As a reminder, those programs and projects must be reported to BELSPO before the partial exemption of payment of wage withholding tax on the wages of researchers involved in those programs and projects can be applied. Many discussions have arisen during tax audits as the tax authorities take a very formalistic position regarding the reporting obligation.
Administrative burden of statements 281.50 to be reducedPublished on 14/01/2022 by Jean-François Kinet
Commissions, brokerage fees, trade or other discounts and other fees, allowances or benefits are only deductible if they are justified by statements 281.50 (art. 57, section 1, 1° BITC).
The annual establishment of the statements constitutes an important administrative burden. However, the tax authorities can obtain the information in the statements by other means, such as invoices.
Update on the transposition of the whistleblowing directivePublished on 14/01/2022 by Jean-François Kinet
17 December 2021 marked an important date in the context of the enhanced protection of the so-called whistleblowers. By this date, Member States were required to bring into force the first set of laws, regulations and administrative provisions necessary to comply with the Whistleblowing Directive (Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019, hereinafter the “Directive”).
Not only Belgium, but the vast majority of the Member States did not succeed to comply with this deadline - only Sweden and Denmark finalized the transposition process to this date.
On 30 November 2021, the Central Council for Business (“Conseil Central de l’Economie” / “Centrale Raad voor het Bedrijfsleven”, hereinafter the “CCB”) and the National Labour Organization (“Conseil National du Travail”/ “Nationale Arbeidsraad”, hereinafter the “NLO”) have issued their opinion (see here) on the preliminary draft law on the protection of persons who report infringements of Union or national law committed within legal entities in the private sector.
New reporting requirements for costs proper to the employer as from 1 January 2022.Published on 14/01/2022 by Jean-François Kinet
As from income year 2022, all amounts of costs proper to the employer will need to be reported on the annual individual salary forms 281.10 and 281.20. This change in reporting obligation will result in a broader transparency towards the Belgian tax authorities on the costs proper to the employer.
Adopted amendments to the Belgian VAT ActPublished on 07/01/2022 by Jean-François Kinet
The Belgian Parliament adopted a law which contains several amendments to the Value Added Tax Act, in December 2021. The adopted law is published in the Belgian Official Gazette on 31 December 2021. The provisions of the adopted law are generally in line with those of the proposed amendments, as we reported in our previous news items
Rebuilding equity: the reconstruction reservePublished on 23/12/2021 by Vanlerberghe Peter
Companies with an operating loss for FY 2020 and expecting a taxable profit for FY 2021 should consider the application of the regime of the reconstruction reserve. Such a reserve must then be recorded in the annual accounts of FY 2021.
COVID-19 arrangements for cross border workers further extended to 30/06/2022Published on 23/12/2021 by Vanlerberghe Peter
The mutual tax agreements between Belgium and neighbouring countries and the exceptional social security measures to prevent cross-border workers from being adversely affected by the COVID-19 pandemic have recently been extended.
Covid-19 – employment related measures for businessesPublished on 23/12/2021 by Vanlerberghe Peter
Since March 2020 different authorities took measures in Belgium to reduce the spreading of Covid-19. In order to overcome the economic impact of these decisions, many compensating measures were taken.