Articles

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.

The agreement on a global solution regarding the BEPS 2.0 initiative within the OECD will change the international tax landscape as we know it. The BEPS 2.0 initiative consists of a Two-Pillar Solution. Pillar One represents a significant departure from the standard international tax rules of the last 100 years, which largely require a physical presence in a country before that country has a right to tax. Pillar Two secures an unprecedented measure for a global minimum level of taxation.

A new Belgian law has tightened the law of 2 August 2002 on combating late payment in commercial transactions, i.e. transactions between undertakings or between undertakings and public authorities. In commercial transactions, the term of payment according to general contract law is 30 days after receipt of the invoice but this term could be conventionally extended. However, as a result of the new law, the conventional payment term in commercial transactions may never exceed 60 days. Furthermore, the term to verify the conformity of the goods or services delivered is also included in the payment term of 60 days so that undertakings will be unable to agree on a longer payment term by using an artificial verification term.

Since 1983, Belgium has a favourable tax regime for expatriates which is based on a circular letter. The Belgian government announced that the current expatriate tax regime will be replaced by a new regime. The new law on the revised expatriate tax regime is expected to be published in the Belgian Official Gazette before year end and will normally be applicable as from 1 January 2022.

The reporting obligation for Belgian financial intermediaries (e.g. banks and insurance companies) to the Central Point of Contact (hereinafter: “CPC”) of the National Bank of Belgium was broadened by the Program Law of 20 December 2020.[1] As a result, ultimately by January 31, 2022 Belgian financial intermediaries will for the first time (with respect to calendar years 2020 and 2021) have to report (i) the amounts that are held by their clients on bank and payment accounts as well as (ii) the value of certain financial contracts, e.g. securities accounts and insurance contracts branch 21, 23, 25 and 26 (excluding contacts within the framework of one the three pillars of pension saving). As a result of this new periodic reporting obligation (amongst others) the tax authorities will be able to see at a glance how much a natural or legal person holds with a Belgian financial intermediary and may thus get access to a bunch of additional (quite sensitive but interesting) information, that in the future may also be used for data mining. In the meantime, a Royal Decree has been published containing the implementing rules (with some surprises) and an appeal for annulment was filed with the Constitutional Court because of (deemed) incompatibly with privacy legislation.

La nouvelle convention fiscale préventive de double imposition (« CPDI ») récemment signée entre la Belgique et la France réserve une bien désagréable surprise aux contribuables belges qui détiennent des actions de sociétés françaises ou qui sont propriétaires de biens immobiliers dans l’Hexagone.

The system of the mobility budget, which was initially introduced by the Law of 17/03/2019, has been modified.   The new rules will be applicable as from 1 January 2022.