La Belgique dispose d’un régime fiscal avantageux pour les contribuables et chercheurs impatriés offrant des avantages significatifs et réduisant les coûts salariaux. Le présent article propose une vue générale des différents avantages et conditions de ce régime.
Exemption of wage WHT for researchers: BELSPO gives guidance on reporting R&D programs/projects
BELSPO has issued practical guidance regarding the reporting of R&D programs and projects for 2022. As a reminder, those programs and projects must be reported to BELSPO before the partial exemption of payment of wage withholding tax on the wages of researchers involved in those programs and projects can be applied. Many discussions have arisen during tax audits as the tax authorities take a very formalistic position regarding the reporting obligation.
Administrative burden of statements 281.50 to be reduced
Commissions, brokerage fees, trade or other discounts and other fees, allowances or benefits are only deductible if they are justified by statements 281.50 (art. 57, section 1, 1° BITC).
The annual establishment of the statements constitutes an important administrative burden. However, the tax authorities can obtain the information in the statements by other means, such as invoices.
Update on the transposition of the whistleblowing directive
17 December 2021 marked an important date in the context of the enhanced protection of the so-called whistleblowers. By this date, Member States were required to bring into force the first set of laws, regulations and administrative provisions necessary to comply with the Whistleblowing Directive (Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019, hereinafter the “Directive”).
Not only Belgium, but the vast majority of the Member States did not succeed to comply with this deadline - only Sweden and Denmark finalized the transposition process to this date.
On 30 November 2021, the Central Council for Business (“Conseil Central de l’Economie” / “Centrale Raad voor het Bedrijfsleven”, hereinafter the “CCB”) and the National Labour Organization (“Conseil National du Travail”/ “Nationale Arbeidsraad”, hereinafter the “NLO”) have issued their opinion (see here) on the preliminary draft law on the protection of persons who report infringements of Union or national law committed within legal entities in the private sector.
New reporting requirements for costs proper to the employer as from 1 January 2022.
As from income year 2022, all amounts of costs proper to the employer will need to be reported on the annual individual salary forms 281.10 and 281.20. This change in reporting obligation will result in a broader transparency towards the Belgian tax authorities on the costs proper to the employer.
Adopted amendments to the Belgian VAT Act
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