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Do your employees or managers receive benefits granted by a foreign group company? Then you are now obliged to withhold withholding tax and state the benefits on a tax sheet.
In our infoflash of 20 March 2019 we already announced these changes. In the meantime, the law has been published in the Belgian Official Gazette and the amendments have definitively entered into force.
We recommend you to ask assistance when introducing the new tax obligations. And don't forget that, on a social level, the NSSO recently extended the interpretation of the concept of 'wage' (consult our infoflash of 23 January 2019 ). Feel free to contact us for more information. You can send your questions to legalpartners@partena.be.
Source: Law of 11 February 2019 containing fiscal, anti-fraud, financial as well as various provisions (1), Belgian Official Gazette of 22 March 2019.
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