Tax & Legal Services

Tax & Legal Services includes an experienced and highly motivated group of experts in tax and legal advice. Our dynamic team excels in this area which is characterized by ever faster changing and increasingly complex national and international regulations. They approach daily challenges in a fair and practical way, always tailored towards the client. They do this directly for you, or support our other services in achieving the same targets.

Whatever the challenge to your business, if you want to be confident that you use the most economical way, you should contact our Tax & Legal experts. This may be directly or through your file manager.

Expert Centres
Our lawyers and tax specialists have not only expertise in the various basic areas of tax and business law, also in several specializations. We thus offer very specialized services in multidisciplinary teams. Transaction support, VAT, international taxation and international employment are only some of our services.

We boast a stable workforce. This means our clients are guaranteed a continuity of knowledge, creativity and expertise. Whether enlisting the Tax & Legal team via your usual contact or directly, they always guarantee a proactive solution and if necessary reactive.


Interested? Please contact us!
bert.lutin@moorestephens.be

Tax & Legal Services
New aspects and points for attention in respect of the social insurance regulations for self-employed persons
A number of interesting amendments have been introduced in respect of the social insurance regulations for self-employed persons which we would like to inform you of. 1. Deadline for joining To date, new self-employed persons were required to join a social insurance fund no later than on the date upon which the independent activities commenced. Since 01 July 2016, they have been required
Tax & Legal Services
Will the EU now permit VAT deductions on the basis of non-compliant purchase invoices?
In a recent ruling the Court of Justice adopted the viewpoint that the tax authorities cannot refuse the right to deduct VAT just because certain required information was not stated on an invoice. In this particular case the authorities had all the information required to check whether all material conditions for exercising this right of deduction were met. 1. Principle: no compliant invoice -
Tax & Legal Services
The 2016 budgetary measures: has the mountain given birth to a mouse?
The budgetary negotiations were a tough nut to crack, but the government finally reached consensus on the 2016 budget. The budget savings of 3.006 billion euros entails measures that are 70 percent cuts, 20 percent new revenue (read: taxes) and 10 percent ‘miscellaneous’. The anticipated reform of the corporation tax, the capital gains tax on shares and the use of savings to support SMEs an
Tax & Legal Services
The “home services bonus”: let your employer pay for your cleaner or gardener
In recent years, employers and employees alike have been seeking alternative forms of remuneration that are advantageous for both parties; ways to optimise the level of return and benefit for the employee and at the same time minimise the burden of the employer’s social security contributions. A recently-developed form of extra-legal remuneration, which has been checked with both tax and soci
Tax & Legal Services
New VAT scheme for cafeterias from 2017!
Certain exempt taxpayers running not-for-profit operations are already covered by the “cafeteria scheme”, which involves a VAT tolerance allowing the cafeteria to be included under the taxpayer’s VAT-exempt activity. But from 2017 the terms of this administrative scheme are changing. 1. Context of the issue Supplying food and beverages for consumption on the premises (i.e. operating a
Tax & Legal Services
Is a benefit in kind for a residence unreasonable? A step in the right direction.
Much has been written in recent years about calculating the benefit in kind for private use of a residence provided by a company. Especially since the benefit in kind for private use of a residence was almost doubled in 2012. 1. Flat-rate determination of the benefit in kind Since 2012, in accordance with Article 18(2)(2) of the Royal Decree implementing the Income Tax Code (KB/WIB), the ben
Tax & Legal Services
Online gambling – subject to VAT since 1 July
In previous newsletters we have already discussed two changes that took effect on 1 July: the introduction of the sharing economy and the change in the VAT exemption for cost-sharing associations. A third change slipped in almost under the radar: the abolition of the VAT exemption for online gambling. 1. Limitation of the VAT exemption for gaming and betting from 1 July Up until 30 June, th
Tax & Legal Services
The “destination document”: an alternative form of proof for the transport of intra-Community supplies of goods
The requirement to provide proof of VAT exemption for intra-Community supplies is a thorny issue in many VAT audits. If the VAT authorities are not satisfied that the goods were genuinely supplied to another Member State, they will overturn the VAT exemption, with all that that entails. However, for the purposes of simplification, the VAT authorities have now published a decision outlining an alte
Tax & Legal Services
The standard investment deduction for SMEs is back
As we all know, Belgium is a country of SMEs, and in these difficult economic times, SMEs need extra support. To encourage SMEs in their investment policies, the legislature has dusted off the standard investment deduction for company tax, which has been frozen since 2007. For 2014 and 2015 investments, a temporary investment deduction of 4% was introduced. Because the standard investment deductio
Tax & Legal Services
Include a charity in your will and your heirs will benefit too
For a long time, people have been reading advice in the press to include a charity in their will, obviously with the aim of benefitting that charity. But did you know that your other heirs could profit from this?

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