Belgium: Income Tax

Employees working across borders often continue their existing pension schemes during temporary foreign employment, but this seemingly straightforward practice raises critical tax considerations that are frequently overlooked. When foreign pension contributions fail to meet specific exemption criteria under Belgian tax law, they may be treated as taxable income, potentially leading to economic double taxation at the payment stage. Recent guidance from Dutch tax authorities on their "balance scheme" mechanis

Debt is not separately defined for Belgian tax purposes, hence in principle the civil law definition prevails.

The Belgian federal government has reached an agreement on the introduction of a new capital gains tax, which will significantly affect the taxation of financial assets for private individuals and certain legal entities.

Pendant près de 40 ans, la Belgique a attiré des travailleurs étrangers avec un régime spécial d'imposition des cadres étrangers, les « expats ».

At the end of January, five political parties agreed to form a new Belgian government and presented the federal government agreement.

The rise of remote work has fundamentally reshaped the modern workplace.

Does Pillar Two really matter for the real estate sector? The scope of application is broad, the real estate related exclusions are not straight-forward...

It is once again that time of year when corporate tax returns come into focus.

In March 2023, the Belgian Minister of Finance published a proposal for a broad tax reform aiming more generally at modernising and simplifying the tax system and making the system more equitable.