News
New special tax regime for expatriates (Circular letter 2022/C/47): what to keep in mind?
On May 6, 2022, the Belgian tax administration has published their guidance on the new expat regime in a new Circular letter 2022/C/47 on the regulation introducing a special tax regime for incoming taxpayers and incoming researchers.
Overview disallowed expenses TY 2023
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 2022 (and related tax year 2023).
Tax regime for capital reductions
Triggering taxation at level of shareholders - individuals.