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

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.

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. 

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.

A new VAT Circular provides guidance on the VAT treatment of the supply and installation of a charging station, the charging of an electric vehicle, and the deductibility of input VAT.

On December 22, 2021, the European Commission published a proposed EU Directive to incorporate the Pillar Two rules into EU law. The rules generally mirror the OECD model rules released on December 20, 2021 but have a broader scope that includes large-scale purely domestic groups. The proposed Directive also clarifies the interaction between the Pillar Two income inclusion rule (IIR) and existing EU legislation on controlled foreign companies (CFCs). 

On the same date, the European Commission published its proposal for the next generation of EU own resources. In particular, the Commission has proposed that 15 percent of the revenue generated under Pillar One of the OECD BEPS 2.0 proposals would be contributed by Member States to the EU budget, in lieu of the previously discussed EU COVID digital levy. 

La fiscalité automobile a fait l’objet d’importantes modifications ces dernières années. Le gouvernement développe en parallèle deux grands axes complémentaires, qui ont pour objectif commun l’écologie et le verdissement de la mobilité.

Le premier axe consiste à décourager l'utilisation de voitures de société (non électriques) en limitant (et à terme en supprimant) la déductibilité fiscale de ces voitures. Le second axe consiste à encourager l'utilisation des voitures électriques en accordant des avantages fiscaux aux entreprises et aux particuliers qui investissent dans des bornes de recharge électrique.

Le 10 novembre 2021, le projet de loi organisant le verdissement fiscal et social de la mobilité a été adopté. Le gouvernement souhaite ainsi coupler les incitants fiscaux à l'installation de bornes de recharge. Le lecteur trouvera ci-dessous un aperçu des mesures envisagées dans ce projet de loi.

Un nouveau projet de loi portant dispositions diverses en matière de TVA a été déposé le 26 octobre 2021. Ce projet de loi (et les amendements intro­duits dans l’intervalle) apporte quelques modifications importantes à la réglementation actuelle en matière de TVA. Vous trouverez ci-dessous un aperçu des principaux changements.

Following the amendment to the VAT exemption for medical and hospital care, the Belgian Tax Authorities announced VAT tolerances and published a new VAT Circular. The VAT exemption for medical and hospital care was amended effective from 1 January 2022 by Law of 11 July 2021. The amendment aims to align the scope of the exemption with EU legislation and Belgian case law, and explicitly excludes non-therapeutic services from the scope. For more details, see our previous news item: Amendments to the VAT exemption for medical and hospital care (mytaxcompass.be).

Le 12 octobre 2021, le gouvernement fédéral s’est accordé sur le budget qui prévoit notamment une limitation de la réduction groupe-cible « premier engagement » à partir du 1^er janvier 2022.