Salary withholding tax and salary slip obligations for remuneration granted by foreign related company

The law of 11 February 2019 on fiscal, anti-abuse, financial and various other provisions introduced, among others, a legal fiction in cases where an employee or a director of a Belgian entity receives remuneration (e.g. stock options and benefits in kind) from a foreign related entity. In such cases the Belgian entity must and is … Continue reading Salary withholding tax and salary slip obligations for remuneration granted by foreign related company

Parliament approves bill on electronic communication with taxpayers

On 21 January 2021, the parliament approved Bill No. 1697/001 on the dematerialization of the relations between the Federal Public Service Finance, citizens, legal persons and certain third parties and to amend various tax codes and laws. The Bill permits a full secured electronic communications between the tax administration and taxpayers via the ebox, a … Continue reading Parliament approves bill on electronic communication with taxpayers