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Parliament to approve legislation implementing corporate tax reform today

Today, the Belgian parliament will approve the legislation implementing the corporate tax reform. It is generally expected to be published in the Belgian Official Gazette before the end of the year. The reform will be rolled out over three years, starting in 2018, or more precisely, in assessment year 2019, linked to a taxable period starting on or after 1 January 2018. This flash will focus on the key measures which will enter into force next year. In later editions we will focus on the corporate tax reform measures which will enter into force in 2019 and 2020, such as the further reduction of the corporate tax rate to 25% as from 2020.

​​OECD publishes updated CRS FAQ

The OECD recently published an updated CRS FAQ. Most important is the publication of measures to force financial institutions to obtain self-certifications from all new individual and entity accountholders. Belgian financial institutions should monitor the number of undocumented new accounts and freeze or even close these accounts after 90 days. Another important modification ...

Bringing the latest International tax news to you

Do you want to be sure you are staying compliant and competitive? This e-newsletter will keep you up to date on the latest international tax news. You'll find information on new tax developments from around the world, as reported by our global KPMG member firms for the month of November 2017. Learn more about each region: Europe and Africa Asia Pacific and MENASA America ...

Euro Tax Flash 347 - AG Opinion in the Hornbach Baumarkt Case on German transfer pricing adjustment provisions

On December 14, 2017, Advocate General (AG) Bobek of the Court of Justice of the European Union (CJEU) published his opinion in the Hornbach Baumarkt Case (C 328/16). The case deals with German legislation, according to which income of a German taxpayer resulting from its business relationships with non-resident related companies is adjusted, as far as they differ from the arm’ ...

Benefit in Kind – Company cars, Tablet, PC, mobile phone, internet subscription

The reference CO2 emissions for the calculation of the benefit in kind for company cars in 2018 have been published (RD 13/12/2017 – BOG 19/12/2017).The new amount for diesel is lower than last year and thus a bit less advantageous for the taxpayer. It will be 86gr/km instead of 87gr/km in 2017. For petrol, LPG or natural gas, the amount remains unchanged at 105g/km.   Anoth ...

Notional interest deduction rate for assessment year 2019: 0,746%

The notional interest deduction rate for an assessment year (e.g. 2019) is calculated on the basis of the average return of the 10-year OLO in the months of July, August and September of the penultimate year preceding the assessment year (e.g. 2017). For assessment year 2019, the average return and the notional interest deduction rate is 0,746% (1,246% for SMEs). This rate is ...

Euro tax flash 333 - CJEU decision in the Eqiom and Enka case

On September 7, 2017, the Court of Justice of the European Union (CJEU) rendered its decision in the Eqiom and Enka case (C-6/16). The case concerned the refusal by France to grant an exemption from withholding tax on dividend distributions by a resident subsidiary to its parent company located in the EU, which is controlled by shareholders in third States. The exemption was re ...

Conclusie A-G bij HvJ EU per-elementbenadering en aankondiging spoedreparatiemaatregelen door Nederland

Op 25 oktober jongstleden heeft de advocaat-generaal (A-G) van het Europese Hof van Justitie (HvJ EU) geconcludeerd dat de beperking van renteaftrek om het gevaar voor uitholling van de belastinggrondslag te ‘neutraliseren’ (winstdrainage, artikel 10a Wet Vpb) niet kan worden toegepast in EU-situaties indien in een zuiver Nederlandse situatie de renteaftrekbeperking niet zou gelden, omdat dan een fiscale eenheid zou kunnen worden gevormd.

Rechtbank Zeeland-West-Brabant: Belgische pensioenpremies tot Nederlands belastbaar loon gerekend

Onlangs heeft Rechtbank Zeeland-West-Brabant (hierna: rechtbank) uitspraak gedaan in een zaak waarin een inwoner van België zijn deelname in het Belgische werkgeverspensioenplan (groepsverzekering) heeft voortgezet tijdens zijn tewerkstelling bij een groepsvennootschap van zijn Belgische werkgever in Nederland. De rechtbank heeft bepaald dat de in 2013 betaalde pensioenpremies tot het Nederlandse belastbaar loon dienen te worden gerekend.

Belgische btw-administratie soepeler inzake verplichte factuurvermeldingen?

Op 12 oktober 2017 heeft de Belgische btw-administratie een circulaire gepubliceerd. Daarin geeft zij toelichting op recente rechtspraak van het Hof van Justitie aangaande de voorwaarden waaronder een btw-plichtige zijn recht op aftrek van btw kan uitoefenen en de voorwaarden in dit kader ten aanzien van de factuur.