May 14, 2018

Tax treaties – interpretation of the exemption clause by the Belgian tax authorities rejected by Belgian supreme court

Belgian residents are taxed on their worldwide income. In case they earn a salary abroad, tax treaties can be applied by the tax payers in order […]
April 17, 2018

Housing benefit in kind – moving forward

Third discussion tax valuation housing benefit: Belgian tax authorities give in Contribution by Arno Meersman, trainee at ICHIBAN Consult When free or cheap housing is offered […]
April 17, 2018

And now for something completely different

Recent visit to Kyoto and lucky to be able to see the faboulous exhibition ‘Kimono-Roboto’. This is the soul of Japan: how to succesfully combine tradition, […]
January 26, 2018

Pensioenen uit Nederland – kort door de bocht met dubbele belastingheffing  

Ondanks hun nauwe maatschappelijke en economische verbondenheid zijn er grote verschillen op het vlak van de organisatie van pensioenen en van de pensioenfiscaliteit tussen de buurlanden […]
January 19, 2018

Short taxable periods – introduction of a pro rata limitation of Belgian exemptions and reductions

At the end of 2017 the rules for calculating Belgian taxes were changed through the introduction of a pro rata method for calculating exemptions and reductions […]
January 19, 2018

Gebroken belastbare tijdperken – invoering van een pro rata beperking van vrijstellingen en verminderingen

Eind 2017 werden er ingrijpende wijzigingen aangebracht aan de Belgische fiscale wetgeving. Veel aandacht werd besteed aan de vermindering van de tarieven van de vennootschapsbelasting. Dit […]