April 2021 – This overview of the main indexed personal income tax amounts only includes the federal amounts. The tax reductions and other amounts determined by the regions are not included. ⟶

April 2021 – Since the reform of company law on 1 May 2019 with the introduction of the Companies and Associations Code (CCA), a limited liability company or a public limited company can be formed by a single shareholder. These companies can therefore obviously also continue… ⟶

April 2021 – Entrepreneurs who realize capital gains on certain intangible and tangible fixed assets can benefit from a tax deferral, provided that they reinvest the market value or the compensation within the time limit. The capital gain is then taxed at the rate of depreciation of the asset… ⟶

April 2021 – What is left of the regime of exempt supplementary activities, as we knew it in 2018? The Constitutional Court annulled this regime in the course of 2020. The "old regime" is therefore applicable again from the beginning of 2021.

April 2021 – "Non-recurring benefits linked to results". This is the exact name of the benefits that an employer can distribute to his staff free of tax and, in part, also free of social security contributions. The scheme has already existed since 2008. The new ceilings for benefits paid from 1 January 2021 are now known.

April 2021 – Let's imagine that you pay an employee compensation in lieu of notice. Later, it turns out that this pay was miscalculated, so you ask for a partial refund of the amount paid. What do you claim: the gross amount (including withholding tax) or the net amount? ⟶

March 2021 – Anyone who turns his hobby (which has become too big) into an independent activity to be able to deduct losses from other income must be careful. Thanks to the datamining, the tax authorities identify companies that are permanently in deficit and, after control, reduce the loss of the activity to zero. ⟶

March 2021 – Being a director of a company or a ASBL/VZW has legal consequences, even if you only exercise this mandate pro forma or as a service to a friend. The Court of Cassation confirms that an individual director is required to supervise co-directors, even if this was not the real purpose of his mandate. ⟶

March 2021 – Since 1 January 2021, companies that provide their employees with more hours of training than the number required by the regulations have been exempt from paying withholding tax on earned income. If the employee undergoes at least 10 days of… ⟶

March 2021 – In 2014, the tax authorities conclude an agreement with a company and the directors of this company concerning the payment of the tax evaded. In addition to the taxes, the company pays a transactional amount. The Income Tax Code prohibits the deduction of fines. But does a transactional fine constitute such a non-deductible fine? ⟶

March 2021 – The possibility to rectify annual accounts has in fact only been enshrined in law with the new Code of Companies and Associations (CSA). In mid-2020, the CNC has adapted its old notice (from 2014) to this new legal framework. There are two different ways of correcting or amending approved annual accounts. ⟶

March 2021 – Since 2014, banks must communicate to the Central Point of Contact or "CPC" the names of all those who hold an account with Belgian banks. This allows the tax authorities to be informed of a taxpayer's accounts in the context of an investigation by sending a single request... ⟶

March 2021 – Mr X buys a house from company A, in which his father was a shareholder. According to the tax authorities, the house was sold at a price lower than its real value. The taxman therefore wants to tax the advantage to X as miscellaneous income. The Brussels court called the tax authorities to order. ⟶

March 2021 – Our tax and social legislation provides a framework for a series of benefits that can be considered as remuneration, but for which this qualification is not desirable for social reasons. The various types of vouchers (such as meal vouchers and eco-vouchers) are among...⟶

March 2021 – At the end of March 2020, at the beginning of the coronavirus crisis, the government had proposed a temporary solution for company general meetings. On the one hand, they were generally postponed and on the other hand, they could be held digitally. At the end of 2020, the legislator drew up a more definitive solution. ⟶

March 2021 – If your employee has debts to third parties, it may happen that these creditors turn to the employer for payment of part of the pay, without going through the employee. This seizure must, however, be made within certain limits, which are indexed annually. ⟶

February 2021 – In mid-December, the Accounting Standards Board (CBN/CNC) issued a notice on the entries to be made when parties enter into a transaction and the purchase price is paid into an escrow account. ⟶

February 2021 – In both Flanders and Brussels, the Regional Government opts for the commercial lease loan to support tenants of commercial buildings. The lessor also benefits from this, as he is certain to receive payment of at least part of the rent. ⟶

February 2021 – The rates of the notional interest deduction (DIN/NIA, risk capital allowance) are set annually. The rates for the tax year 2021, but also for the tax year 2022 have been published in the Belgian Official Journal of 8 December 2020. ⟶

February 2021 – Where an employer makes a company car available to an employee or a manager of an undertaking, that employee or manager is taxed on the resulting benefit. The calculation of the benefit depends, among other things, on the CO2 emission of the vehicle in relation to the average emission of the Belgian car fleet. In 2020, after two years of increase, this average emission has gone down again. This is good news for the climate, but not so good news for your wallet. ⟶