69% limit The deduction of professional restaurant expenditure is limited to 69%. When and with who? Only restaurant expenditure with a professional character is deductible. Do you have a private diner party, then you cannot deduct these costs. In this case... You give goods for free As an entrepreneur, you sometimes take goods from your stock to supply them for free: You are a smartphone seller and give a smartphone from your stock to your daughter; You run a bookstore and give a number of books to a school for the annual... For voluntary work and services from citizen to citizen As from 15 July 2018 small jobs for consideration should be reported. In case an association relies upon someone to do some tasks in his spare time, the association should report this. It concerns paid services... Last phase of the tax shift In 2019 the last phase of the tax shift will be rolled out for personal income tax: further increase of the tax work bonus of 28,03% up to 33,14% of the effective granted social work bonus;broadening of the application of the 40% rate... Landlord and tenant opt for the application of VAT Landlord and tenant should opt together to apply VAT to the rent. The tenant should use the immovable property for its economic activity (an exempt VAT payer, e.g. a doctor, also qualifies). When both parties opt to... 