Belgium has expanded its gender equality legislation to cover six new criteria.
Belgium has set a deadline of 31 January 2020 for pre-filing requests in the field of transfer pricing, patent income deduction and innovation income deduction.
Belgium has introduced a new law that provides employees with greater flexibility for parental and thematic leave.
Belgium has approved a new law that includes an update to the notification requirement with regard to filing a country-by-country report.
Belgium has published its bill on fiscal and tax abuse in the country’s Official Gazette.
The Belgian government has enacted a tax reform that results in an average increase of 36 euros to Belgian workers' net monthly salaries.
Belgium has enacted interest deduction limits consistent with the EU Anti-Tax Avoidance Directive (ATAD).
Effective January 1, 2019, Belgium introduced a Corporate Income Tax (CIT) consolidation regime.
As of November 2018, the definition of “enterprise” within Belgian law has changed, in part to clarify what constitutes an enterprise. In addition, the number of bodies that can be considered enterprises has grown.
An enterprise can be established through digital communication (such as through SMS, email or WhatsApp), creating compliance and registration obligations. It is currently unclear whether this has implications for triggering a permanent establishment (PE) in Belgium, but care should be taken in this regard.
The process for implementing the General Data Protection Regulation in Belgium includes adopting the Framework Act.
Belgian authorities recently announced that significant enhancements to the maximum thresholds placed on gifts granted to employees for special occasions are applicable for social security purposes.
Belgium's new mileage-reimbursement amount is applicable from July 1, 2018 until June 30, 2019.