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Last quarter prepayments
Published on 22/11/2018 by Jean-François Kinet
Language: English

As the end of 2018 draws near, we would like to focus your attention on the last possible installment of prepayments for this year.  This is the last chance for every company in a tax paying position who has not made sufficient prepayments to avoid a tax increase. For companies with a year ending on December, 31, the deadline for this last installment is December 20th, 2018.  To know the specific due dates for companies with a year ending on December, 30th or earlier, we recommend to contact your KPMG Tax Adviser.

Belgique : Projet de circulaire en matière de prix de transfert
Published on 13/11/2018 by Jean-François Kinet
Language: Français

Le 9 novembre 2018, l’administration a publié un projet de circulaire sur les prix de transfert, qui expose les positions de l'administration fiscale belge sur plusieurs points relatifs au développement de BEPS. Ce projet de circulaire est soumis à la consultation publique jusqu'au 12 décembre 2018.

Belgium: Draft Circular Letter on Transfer Pricing
Published on 13/11/2018 by Jean-François Kinet
Language: English

On November 9, 2018, the Belgian tax administration published a draft Circular letter on Transfer Pricing, which sets out the positions of the Belgian tax administration on multiple items stemming from ongoing BEPS developments. This draft Circular is subject to public consultation until December 12, 2018.

België: Ontwerpcirculaire inzake verrekenprijzen
Published on 13/11/2018 by Jean-François Kinet
Language: Nederlands

Op 9 november 2018 heeft de administratie een ontwerpcirculaire gepubliceerd inzake verrekenprijzen, waarin de standpunten van de Belgische belastingadministratie over verschillende onderwerpen worden uiteengezet die voortkomen uit de lopende BEPS-ontwikkelingen. Deze ontwerpcirculaire is onderworpen aan openbare raadpleging tot 12 december 2018.

ECOFIN discusses the Digital Services Tax and makes further revisions to the EU Blacklist
Published on 07/11/2018 by Jean-François Kinet
Language: English

On November 6, 2018, the ECOFIN Council discussed the Digital Services Tax (DST) and the progress achieved so far in the negotiations, in particular with respect to the introduction of a sunset clause and the limitation of the scope of the DST. The Council also decided to further amend the EU blacklist of non-cooperative jurisdictions by removing Namibia from the list.

Belgium – Authorities Announce New Reporting, Withholding Obligations
Published on 25/10/2018 by Jean-François Kinet
Language: English

The Belgian government announced over the summer the introduction of an income tax reporting obligation and a tax withholding obligation for all Belgian employers with respect to remuneration paid or granted by a foreign parent company or affiliate.  Currently the government is working on draft legislation.  The drafts are not yet available to the general public. 

Option TVA en matière de location immobilière
Published on 03/10/2018 by Jean-François Kinet
Language: Français

Ce 19 septembre, la Commission des Finances a approuvé le projet relatif à la soumission optionnelle à la TVA des locations « professionnelles » de biens immobiliers. Les nouvelles règles entreront en vigueur le 1er janvier 2019.

Optional VAT regime for rental of immovable property
Published on 03/10/2018 by Jean-François Kinet
Language: English

Recently, the Finance Commission approved the draft law introducing an optional VAT regime for the rent of professional real estate. The new rules will enter into force on the 1st of January 2019.

Optionele btw-heffing onroerende verhuur
Published on 03/10/2018 by Jean-François Kinet
Language: Nederlands

Recentelijk heeft de Commissie Financiën het wetsontwerp goedgekeurd betreffende de optionele btw-heffing op ‘professionele’ onroerende verhuur. De nieuwe regels zullen in werking treden op 1 januari 2019