A company underwent a tax audit during which all the data on its computer servers was copied, including confidential correspondence with lawyers. These confidential communications were later used by the tax administration during a pre-taxation dispute. The case was referred to the district court judge,...
Since 2019, Belgian employers must record the award of RSUs and ESOPs on payslips. This new obligation led to checks by the tax administration on undeclared income from previous years. Non-declaration of this professional income was severely penalised, with application of extended valuation periods and...
An industrial waffle bakery that used the exemption from passed-on withholding tax for shift and night work to ensure continuity of the production process faced the rejection of the total exemption applied. The tax administration rejected the exemption because the company could not provide sufficient...
One of our recent successes involved an international transport company that depreciated its new trucks and trailers (chassis) over four years. However, the tax administration assessed a depreciation excess on the rolling stock and referred to a previous agreement with the company, which had agreed...
16. A Belgian company active in inland navigation had to periodically submit its fleet to technical inspections in order to receive the necessary certificates. As a result of these technical inspections, improvement works are carried out on the vessels concerned, an obligation common within the...
Want to know about crypto and tax obligations? How to convert crypto profits to euros? These is why you shoud read the first crypto book on the market: Crypto coins and cryptic taxation!...
Anyone who has ever gone through one knows that a relationship breakdown is misery. Also aware of this situation, the legislator introduced the misery tax to bring some solace. The misery tax is the reduced stamp duty of 1% for ex-spouses and ex-legally cohabiting partners...
The tax courts, at the level of the courts of first instance, were created. The undeniably contradictory position of the regional director came to an end. On the one hand, this position was bound by the general principles of procedural due process and, on the...
Government liability and the unstable equilibrium of the Separation of Powers Thirty years ago, when I came to the bar as an intern, I was able to experience it. The judiciary was not gentle with the executive at the time. This was even the case in...
This is the third time in all the years I've been writing columns for this magazine that the subject of such columns is income from copyright. Few tax provisions have such an eventful history. Over the past ten years, copyright has been the shining star...