March 13, 2017

Cross-border pensions – changes in Belgian tax legislation

At the end of 2016, new legislation was introduced in Belgium in order to reduce the scope of Belgian taxation on pensions, paid out to tax […]
March 6, 2017

Non resident tax payers – 75% rule to be revisited?

Foreign executives, specialists and researchers, who temporarily come to Belgium, to work within an international group of companies, can under certain conditions benefit from a special […]
November 18, 2016

International double taxation of dividend income – frustrated but hopeless discussions…..

  During recent years, the Belgian government has been increasing the tax rate on interest and dividend income. For dividends, the general rate has long been […]
October 24, 2016

United States: compliance matters

US nationals (and green card holders) must each year file a US income tax return and comply with the obligation to disclose bank accounts, held outside […]
August 12, 2016

Owning properties abroad – tax circular letter of 29 June 2016

As already mentioned earlier in this newsletter, Belgians in general are very keen on owning real estate. This appetite for real estate shows an increasing trend […]
June 21, 2016

A long discussion – taxation in Belgium of employer-provided housing benefits

Introduction Some years ago, the Belgian government decided to significantly increase the taxable value of housing benefits, provided to employees and directors of companies. This has […]