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The lump sum mileage allowance from 1 July 2019 up to 30 June 2020

With your own car If you as employer asks your employee to use his own car, it is logical that you pay an allowance for the employee’s expenses. As a general rule the employee has to prove these expenses. But for practical reasons the tax authorities accept that...

When is VAT due on the letting of immovable property?

Three cases There are three situations in which VAT is due on the letting of immovable goods: When the landlord and the tenant choose to charge VAT on the rent (the so-called optional VAT rent); Letting of storage space. This was already in place, but now there is a...