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 […]
January 22, 2020

Portugal planning to tax immigrating pensioners

Tax treaties have been signed between Portugal and other countries of the European Economic Area. These treaties mostly follow the standard OECD tax treaty model and […]
February 18, 2019

Remuneration, received by Belgian employees from affiliated foreign companies – reporting on fiches 281 and withholding tax obligations

Recently, changes were made to Belgian tax law, which are of particular importance to companies that are part of an international group. The authorities have noticed […]