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On 12 March 2026 the European Court of Justice (‘ECJ’) ruled that the 7% surcharge imposed on non-residents who are taxable in Belgium on their Belgian sourced income is a hindrance to the free movement of workers. By way of background informa...
Employees who use their own car to travel for professional purposes, can receive a reimbursement from their employer for the costs incurred. On the other hand, employees who have been granted an electric company car by their employer may, under certa...
As already mentioned in our previous newsletter, at the end of 2025 certain changes were implemented in respect of the special tax regime for inbound taxpayers and inbound researchers retroactively - effective 1 January 2025 -, i.e. the annual salary...
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