March 8, 2021

New tax rules for real estate, owned outside Belgium – a serious headache for people, moving into Belgium. Beware of the new pittfalls.

From income year 2021 onwards, new rules apply for Belgian resident taxpayers, who own real estate outside Belgium (law of 17.02.2021). The new legislation is the […]
March 3, 2021

Tax exempt allowance for work at home – not for expatriates?

As a result of the COVID-19 pandemic, working at home has become the standard scenario for employees in Belgium. The Belgian tax and social security authorities […]
July 1, 2020

Taxation of cross-border employment during the COVID-19 crisis – recent developments and thoughts

In this article, we provide an update on the measures, taken by the tax authorities to cope with the impact on the travel restrictions for employees, […]
April 27, 2020

The tax treaty with Japan – impact on individuals

A new tax treaty was signed between Belgium and Japan on 12 October 2016. Tax treaties do not immediately enter into force, and we had to […]
April 15, 2020

Applying tax treaties – counting the work days

The question on how to apply article 15 of the OECD tax treaties during the current period of forced working at home is a big concern […]
March 30, 2020

Corona crisis may disrupt the application of international tax rules

The recent outbreak of the Corona crisis may have a significant impact on the overall income tax situation of individuals, who were either sent by their […]