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... The inequality … Until recently the lump sum benefit in kind for the free use of a house was calculated in different ways: House put at the disposal by a private individual: cadastral income of the house x 100/60; House with a KI lower than 745 euro put at the... Save a higher or lower amount? Do you make private pension savings? As from 2018 you can choose between two maximum amounts: You can save up to 960 euro (threshold for tax year 2019, savings in 2018) at 30% resulting in a tax advantage of 288 euro. You can save up to... Transport of goods follows the general rule The VAT Code contains a number of rules in order to determine where a service takes place. The general rule in a B2B (business to business) context provides that a service is deemed to take place in the country where the... For this scheme company cars are passenger’s cars, cars for double use, minibuses, including the ‘false’ light trucks (art. 65 Income Tax Code) which are registered in the name of the employer or are part of a renting or leasing contract and which... We use cookies to ensure that we give you the best experience on our website. If you continue to use this site we will assume that you are happy with it.OkMeer informatie 