Further changes to the tax regime for inbound taxpayers and inbound researchers
Published on 14/12/2022 by Weyen JorisLanguage: English
Early 2022 Belgium introduced a new tax regime for inbound taxpayers and inbound researchers, after the previous expat regime had been in place for 38 years (more guidance on the new expat regime can be found in the Circular 2022/C/47 dated 6/5/2022).
DAC6 LPP-notification requirement to non-client intermediary invalid
Published on 09/12/2022 by Weyen JorisLanguage: English
The Court of Justice of the European Union (CJEU) ruled in the DAC6 question of the Orde van Vlaamse Balies and others (see C-694/20) that the obligation of a lawyer-intermediary to notify other non-client intermediaries involved, infringes the right to respect for communications with his or her client. Under the Belgian DAC6 legislation, an intermediary with Legal Professional Privilege (LPP) is required to notify another involved intermediary, or in the absence of such intermediary, the relevant taxpayer, that it is unable to comply with its reporting obligation due to its LPP.
Mixed taxable persons: important changes to procedure for application of VAT deduction on the basis of the actual use
Published on 02/12/2022 by Weyen JorisLanguage: English
Mixed taxable persons can determine their VAT deduction right via two methods: either they perform the VAT deduction on the basis of a general pro rata method or they perform the VAT deduction on the basis of the actual use that is made of the goods and / or services received.
Belangrijke wijzigingen met betrekking tot procedure voor toepassing btw-aftrek op basis van werkelijk gebruik
Published on 02/12/2022 by Biershak KateLanguage: Nederlands
Gemengde belastingplichtigen kunnen op twee manieren hun recht op aftrek van btw bepalen, hetzij op basis van de methode van het algemeen verhoudingsgetal, dan wel op basis van de methode van het werkelijk gebruik.
New law lengthens investigation and assessment periods as from assessment year 2023
Published on 01/12/2022 by Biershak KateLanguage: English
The law containing various tax and financial provisions has been published in the Belgian Official Gazette on 30 November 2022. Headline of the law is the lengthening of investigation, assessment, objection, and retention periods.
Regeling van de verlegging van heffing inzake werk in onroerende staat
Published on 25/11/2022 by Biershak KateLanguage: Nederlands
Important changes to the reverse charge mechanism for immovable property works
Published on 25/11/2022 by Biershak KateLanguage: English
Extended VAT statute of limitations
Published on 15/11/2022 by Biershak KateLanguage: English
The Belgian Parliament adopted a draft law concerning diverse tax and financial provisions on 10 November 2022 (hereinafter: the Law). This Law also contains amendments to the VAT statute of limitations, retention period and applicable interest rates, claiming a better alignment with the income tax rules as well as an enhanced ability to fight VAT fraud more effectively.