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Verdere verfijning btw-aftrek actieve holdings

Het Hof van Justitie heeft op 8 september 2022 in de zaak W GmbH (C C‑98/21) het recht op aftrek van de btw op diverse kosten die gemaakt worden door actieve holdings verder genuanceerd. Het Hof heeft geoordeeld dat een actieve holding de voorbelasting alleen kan aftrekken voor zover deze betrekking heeft op haar eigen (btw-belaste) economische activiteiten.

Belgian Constitutional Court decision concerning DAC6

On 15 September 2022, the Belgian Constitutional Court (hereafter: the Court) ruled in the joint cases of Belgian lawyers and the Institute of Tax Advisors and Accountants (ITAA) concerning the implementation of the DAC6 Directive (2018/822 EU) into Belgian legislation (hereafter: DAC6 legislation).  The DAC6 legislation obliges intermediaries to disclose qualifying reportable arrangements to the Tax Authorities but facilitates a conditional exemption for those bound by legal professional privilege. The plaintiffs of the current case all have legal professional privilege and, in that context, challenged the DAC6 legislation based on fundamental rights.

Incremental notional interest deduction is back for assessment year 2024

The incremental notional interest deduction (NID) will be positive again. As a reminder, for an assessment year (e.g. AY 2024) the rate is calculated on the average return of the 10-year Belgian government bond in the months July, August and September of the penultimate year preceding the assessment year (e.g. 2022). Given the fact that the rate for September has just been pu ...

Prolongation of VAT temporary measures

The Belgian Council of Ministers decided last Friday, 24 June 2022, to extend the application of the reduced VAT rate in the context of the following temporary measures: Mouth masks and hydroalcoholic gels – 6% until end of 2022: The Belgian Council of Ministers approved a draft Royal Decree which extends the application of the 6% VAT rate for the supply, intra-Community acq ...

VAT guidance concerning the provision of furnished accommodation

The Belgian Tax Authorities published on 15 June 2022 a new FAQ concerning the VAT treatment of the provision of furnished accommodation (see: NL / FR - hereafter: ‘new FAQ’). The new FAQ provides guidance and clarifications about the amended scope of the exception on the VAT exemption, effective from 1 July 2022.

Additionally, the Belgian Tax Authorities also published an FAQ concerning the temporary application of the reduced VAT rate of 6% for solar panels, heat pumps and solar water heaters (see NL / FR). This FAQ is outside the scope of this news item. For background information on this temporary measure, see our earlier news item here.

Extension of VAT deadlines for summer 2022

Extended VAT filing deadlines The Belgian Tax Authorities announced the extension of VAT filing deadlines for the summer period of 2022 (see announcement in NL / FR / DE). Accordingly, the following new deadlines apply: For filing the VAT return and the European Sales Listing of June/Q2 2022, the deadlines are extended to 10 August 2022. The initial deadlines were 20 July 2 ...

New tax audits regarding exemptions of payment of wage withholding tax

After the extensive audit wave in 2021, the tax authorities have started a new wave of tax audits regarding the different exemptions of payment of wage withholding tax.

Extension of VAT filing deadline

The Belgian Tax Authorities announced that the deadline for filing the VAT return for September/Q3 2022 is exceptionally extended from 20 October 2022 to 25 October 2022. However, if the VAT return contains a refundable VAT credit, the deadline for filing the VAT return is 24 October 2022. The VAT payment deadline is not extended and remains 20 October 2022. The reason for the ...

Update on VAT refund procedures and the temporary measure for demolition and reconstruction

Recent developments in the field of VAT include the revised VAT refund procedures applicable as from 1 July 2022 and a circular concerning the extension of the 6% VAT rate in relation to demolition and reconstruction.

No VAT fixed establishment in the Berlin Chemie case

The VAT-concept of fixed establishment through an affiliated entity was subject to judgement in the Berlin Chemie case ( C-333/20 of 7 April 2022) by the Court of Justice of the European Union (hereafter: CJEU). This concept is decisive for the place of supply of services and triggers many questions in practice and, accordingly, creates uncertainties to the VAT position of taxable persons. In this news item, we summarize the key aspects of the Berlin Chemie case and subsequently reflect on the current interpretation in Belgium