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

Updated circular letter on Dutch phasing out of self-administered pension plans

As of 1 July 2017, the Netherlands has terminated the further use of self-administered pension plans (pensioen in eigen beheer). Before the end of 2019, the beneficiary, in most cases the director or shareholder of the company administering the self-administered pension plan, has the option to redeem the pension plan with a tax discount (“afkoop”), … Continue reading Updated circular letter on Dutch phasing out of self-administered pension plans