United Tax Network – The smarter choice
United Tax Network – The Smarter Choice
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General Overview of Tax Measures – Programme Law of 18 July 2025 On Tuesday, 29 July 2025, the Programme Law of 18 July 2025 was officially published in the Belgian Official Gazette. This date is significant, as a number of tax-related provisions come into force from that moment onward....
Expat Regime The new government aims to attract and retain international talent to boost Belgium’s economic competitiveness. To achieve this, the existing expat regime will be made more attractive. This favourable tax scheme provides benefits to foreign employees and company executives working in Belgium. The regime will be modified...
Legal Filing Deadlines General Rule: Complex Tax Return A complex tax return is one that includes one or more of the following specific types of income, or for the first time declares any of the following: 📅 Deadline for complex return:Taxpayers whose return qualifies as complex and who normally have...
On November 9, 2021, Belgium and France signed a new convention to avoid double taxation. This updated treaty is currently undergoing ratification in both countries and will take effect in Belgium from the first income year after the year in which both ratifications are completed. The Belgian authorities now announces...
According to EU Regulation 883/2004, an employee must be socially insured in the country where they work. Therefore, cross-border workers are generally insured in the country of employment, not in the country of residence. However, if an employee teleworks for 25% or more of their working hours from their country...
Residents from Belgium who have worked in the Netherlands usually also accrued supplementary pension benefits in the Netherlands. In accordance with the double tax convention concluded between Belgium and the Netherlands, such pensions benefits are in principle taxable in the State of residence. The Dutch supplementary pensions of Belgian workers...