Global Mobility Newsletter – April 2025
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.
Topics in this newsletter include:
- Belgium introduces new government plans impacting global mobility
- The Home Office Act becomes the Teleworking Act
- Challenges of using employer of record in global employee mobility
- The global landscape of working time regulations: a comparative analysis
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Overview disallowed expenses TY 2027
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 2026 (and related tax year 2027).
Additional postponement of Pillar II returns
In early April, the tax authorities published an additional extension through Sept. 30, 2026 for filing the first-ever QDMTT and IIR returns under the Pillar II legislation.
New withholding requirement as of May 1, 2026
As of May 1, 2026, a new withholding obligation will apply to clients and contractors who have work carried out in the construction or cleaning sector.
Higher reimbursement for home charging of company vehicles in Q2
Under certain conditions, employees and company managers can receive, through their employer/company, a "tax-free" maximum flat rate per kWh regarding the reimbursement of electricity costs for charging the company car (electric or plug-in-hybrid) at home. CREG rates are determined and published quarterly and by region.
Capital gains tax on financial assets from 2026: impact on investors and entrepreneurs
With the new capital gains tax (formerly called "solidarity contribution") of 10% on financial assets, Belgium can also count itself among the countries that tax capital gains. However, different rules apply to model investors versus shareholders with a substantial interest of at least 20% in a company.