May 8, 2014

Stock Appreciation Rights (SAR) – Belgian tax treatment

Introduction Many companies want to provide long term incentives to their employees, which are related to company stock. To this purpose a stock option plan, a […]
April 3, 2014

Belgian tax in a nutshell – resident income tax return for income year 2013 (tax year 2014)

The tax return form on income year 2013 was released on 28 March 2014. For the first time in many years, the form contains less items […]
March 27, 2014

Verhoogde belasting op liquidatieboni – een aantal kinderen met het badwater weggegooid

De beroepsvereniging voor accountants en belastingconsulenten heeft onlangs een  enquête verricht bij haar leden over de mogelijke impact van de verhoging van de roerende voorheffing op […]
March 26, 2014

Blijvende discussie over aangiftetermijnen personenbelasting

Zeer vaak wordt de vraag gesteld naar de juiste termijn waarbinnen de belastingaangifte moet worden ingediend. De vraag is belangrijker dan op het eerste zicht lijkt, […]
February 10, 2014

International taxation – personal deductions for residents of Belgium

The basic principles relating to personal tax deductions are rather straightforward for Belgian tax payers, who earn all of their income in Belgium. Single tax payers […]
January 13, 2014

International double taxation of dividends

The discussions on international double taxation of investment income, such as dividend income, earned by Belgian resident tax payers continues.