January 15, 2019

Proving your business travel to the Belgian tax authorities – myTaxLocator facilitates your life

The number of employees, who carry out their day to day professional activities outside Belgium is gradually increasing. Their foreign work days may significantly impact their […]
September 19, 2018

Salary for the calculation of Belgian social security – new interpretation of old laws

Belgian social security contributions for employees are calculated on the gross salary of the employee. For the correct calculation of the contributions, it is important to […]
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 […]
July 31, 2017

International double taxation of dividend income – at last some relief for France

The topic of international double taxation of dividend income has already been covered several times in this blog. The last years have seen a steady flow of […]
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 […]