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
Moving goods to another Member State – will we see a more flexible attitude in respect of the formalities?
In the wake of the ruling in favour of VAT deductions based on a non-compliant invoice, the Court of Justice has once again ruled on a case where, in the event of the non-reporting of the VAT identification number in the Member State of destination on the transfer document, the VAT exemption in the Member State of origin cannot be refused (C.o.J. 20 October 2016, case C-24/15, Plöckl). 1. The
Tax & Legal Services
Year-end tax optimisations series – advance payments
We are once again entering the final month of the year, and for most companies that also means the last month of the financial year. This is when there is still enough time to optimise numerous issues before the financial year effectively concludes. In this series we will shed light on a number of potential techniques for tax optimisation. 1. Introduction – ratio legis of advance payments
Tax & Legal Services
Year-end tax optimisations series – Tax Shelter for audiovisual works
We are once again entering the final month of the year, and for most companies that also means the last month of the financial year. This is when there is still enough time to optimise numerous issues before the financial year effectively concludes. In this series we will shed light on a number of potential techniques for tax optimisation. 1. Introduction The film industry is booming in Belg
Tax & Legal Services
Which gift vouchers can you use to give your employee a tax-free bonus?
Many companies wish to reward their employees periodically for their hard work or on occasion of a special event. But in view of the high wage costs, the various available forms of gift vouchers are an oft-used alternative. Below we provide an overview of the various options. 1. General taxation regime for gift vouchers Gift vouchers (gift vouchers, surprise vouchers, cinema vouchers, book
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

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