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

Draft bill on implementation of EU Directive on cross-border tax arrangements (DAC6) adopted by Federal Parliament

On 12 December 2019, the federal parliament adopted the draft bill on the implementation of Directive 2018/822 of 25 May 2018 (DAC6) amending Directive 2011/16/EU with respect to mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements. The draft bill closely follow the definitions, requirements and hallmarks A-E … Continue reading Draft bill on implementation of EU Directive on cross-border tax arrangements (DAC6) adopted by Federal Parliament