Author: Axel Woit
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New Legislation Simplifies and Optimizes the VAT Chain
The main goal is to streamline procedures and make them more efficient for both businesses and the tax administration. Below is a comparative table with the key measures before and after the entry into force of this new VAT legislation. Before the introduction of the new VAT chain After the introduction of the…
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The remuneration theory
Thierry, can you explain to us what the remuneration theory is? The remuneration theory is a concept used by the tax administration to assess whether a company’s expenses related to granting benefits to its directors or employees can be considered as tax-deductible professional expenses. Can you give us a concrete example of how this theory…
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The EU proposes sustainability reporting to simplify
The Omnibus Simplification Package can be divided into the proposal to amend the legislation (‘simplification proposal’) and a proposal to postpone the entry into application of the CSRD and the CSDDD (‘stop the clock’ proposal). On April 3, 2025, the stop the clock proposal was approved. The aim of this simplification is to reduce the…
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Asbestos certificate for commonly used parts: what will change in Flanders as of May 1, 2025?
Common parts vs. commonly used parts Common parts are the parts of a co-owned building, such as in apartment buildings where several owners have a share in the common areas (for example, the entrance hall, stairwell or elevator). These situations require an asbestos certificate for common parts. This requirement takes effect on Jan. 1, 2027,…
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New Brussels regulations on excessive rents: What Landlords Need to Know
This measure applies to all lease agreements, including those signed before or on the date of its entry into force. The Rent Assessment Commission: a key player At the heart of this system is the Rent Assessment Commission, a neutral body with equal representation of landlords and tenants. The commission provides non-binding, yet objective advice…
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The Constitutional Court confirms: Brussels landlords remain obliged to register at federal level
From January 1, 2025, landlords in the Brussels-Capital Region are obliged to register residential lease agreements in the new regional registration system. In addition, the Brussels legislator abolished the federal registration obligation for residential lease agreements. This is to prevent landlords from being faced with unnecessary administrative burdens. The Federal Council of Ministers, which lodged…
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Reduction of share capital is sometimes a risky sport…
1. What was the issue? The dispute concerned a personal income tax of EUR 412,013.66 established for tax year 2018 on several taxpayers. The taxpayers had created a holding company and contributed the shares of their operating company as share capital. This share capital consisted mainly of a contribution of existing retained earnings and cash.…
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Company directors and dismemberment of property: the right reflexes to acquire.
The reflexes to acquire to secure the perimeter when such an structure is envisaged, carried out, in progress or about to be completed are as follows: If you have any questions about this or if you would like assistance, you can always contact our tax specialists at Andersen in Belgium at +32 2 747 40…
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LawTax makes the move to Andersen
LawTax is a Belgian law firm focused on tax advice and legal services, for both businesses and individuals. They offer customized solutions and strategies based on in-depth knowledge of tax laws and corporate structures. Through this acquisition Andersen now has an offer in Wavre allowing us to strengthen our expertise and services in the region.…
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The new minimum housing quality standards in the Brussels Capital Region
1. An overview of the key aspects of the decree 1.1 Building safety The decree sets minimum standards regarding the structural condition (formerly described as ‘stability’) of the building, including foundations, masonry, load-bearing structures, roofs, floors, stairs, fireplaces and more. From 1 January 2026, the safety assessment will be expanded to include more aspects than…