Archives with all news items

As a general rule, expenses incurred by a company in the context of its economic activity are deductible for tax purposes. For certain expenses however, Belgian tax legislation allows no deduction or a partial deduction for tax purposes. This table provides an overview of common expenses that are (partially) disallowed for corporate income tax and VAT for financial year 2024 (and related tax year 2025). 

On December 14, 2023, the parliament approved the introduction of the so-called minimum taxation. This is the Belgian implementation of the EU Pillar Two Directive (and aligns to a large extent with the OECD pillar 2 plans). The objective of this minimum taxation is to subject entities that are part of large corporate groups to an effective tax rate of at least 15%. The minimum tax will apply to taxable periods commencing as of December 31, 2023.

The program law of December 27, 2021 mentions a new regime for expatriates coming to Belgium. Under this new legislation, there is a Special Tax Regime for Incoming Taxpayers and a Special Tax Regime for Incoming Researchers. The social security authorities confirmed on February 7, 2022 that they will also grant an exemption for this regime.

When dealing with globally mobile employees, there are numerous questions to be answered from both a compliance as well as risk management perspective.
In our quarterly Global Mobility Newsletters in which our experts shine a spotlight on global mobility issues of interest to those operating internationally.

When dealing with globally mobile employees, there are numerous questions to be answered from both a compliance as well as risk management perspective.
In our quarterly Global Mobility Newsletters in which our experts shine a spotlight on global mobility issues of interest to those operating internationally.

Global dealmakers experienced a challenging year in 2022.Global deal value declined by almost a third (31%) from US$5.82tn in 2021 to US$3.96tn in 2022. Despite all the headwinds, cross-border M&A has remained particularly relevant for businesses looking for opportunities to expand their technical capabilities and grow geographic reach.

As a general rule, expenses incurred by a company in the context of its economic activity are deductible for tax purposes. For certain expenses however, Belgian tax legislation allows no deduction or a partial deduction for tax purposes. This table provides an overview of common expenses that are (partially) disallowed for corporate income tax and VAT for financial year 2023 (and related tax year 2024). 

When dealing with globally mobile employees, there are numerous questions to be answered from both a compliance as well as risk management perspective.
In our quarterly Global Mobility Newsletters in which our experts shine a spotlight on global mobility issues of interest to those operating internationally.