January 11, 2016

Belgian tax residents with Dutch dividend income – recovery of 15% withholding tax

Dividend income in general is taxed in Belgium at a fixed rate of 27% (from 2016 onwards). Belgian resident tax payers earn a net dividend income […]
November 25, 2015

New challenges for foreign employers with staff in Belgium – fiche 281 and salary withholding taxes

During recent years, the Belgian tax authorities are stepping up their efforts in order to ensure that employers properly report all taxable income of their employees […]
September 4, 2015

New tax rules for “transparent” foreign legal structures – meet the cayman or enter the dragon?

For many years, Belgian resident tax payers have been hiding their private investments abroad from the Belgian tax authorities. By doing so, they have been underpaying […]
April 22, 2015

Disclosure of foreign bank accounts

Belgian resident tax payers have an obligation to report their taxable income in their annual Belgian income tax return. This includes income from investments, such as […]
February 20, 2015

International exchange of tax data – the story goes on

During the past years, massive changes took place on the international fiscal landscape. More and more attention is paid to cross-border situations, where tax authorities are […]
January 21, 2015

International taxation of employment income – recent case law

For employees, who work outside their country of residency, reference can be made to international tax treaties in order to determine in which country income taxes […]