Wage withholding tax incentive schemes (such as those for R&D employees and shift and night work) are an attractive measure but come along with a set of specific and strict conditions. Experience shows that the Belgian Tax Administration applies such conditions in a very strict and formalistic manner. During this session we covered our experience and learnings from tax audits on wage tax incentives, and discussed the implications of case law in this field. We also covered the new legal developments, such as the new reporting obligation and the pending draft legislation that will strengthen the conditions for those incentives.
Speakers: Alain Huyghe, Julie Permeke, Marie Krug
Do not hesitate to reach out to Isabelle Reynertz if you would like to obtain the recording of this webinar.
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