A circular letter dd November 28, 2005 states that as from now on the date to take into account to either tax people individually either tax them as a married couple is the date of registration of the divorce in the population registry (instead of the date of the judgement).

A circular letter of November 23, 2005 elaborates on the deductibility of costs that follow from travelling from home to work

Rules and formula for computing wage tax on remuneration and article 146, 1° and 2° bis W.I.B. ‘92 pensions and “brugpensioenen”, paid after January 1, 2006.

Reimbursement by the employer of certain costs with respect to internet connection at the employee’s home
Costs proper to the employer in order for the employees to perform professional activities.
Article 49 W.I.B. ‘92 (tax deductible for employer) and article 31, §2, 1° W.I.B. ‘92(non-taxable for employee)

… how investments are taxed in Belgium and what the obligations are for non-residents.

Een wetsvoorstel ingediend bij het Parlement door senator Philippe Monfils vertelt over een bevrijdende roerende voorheffing van 15% voor auteursrechten.

On 18 October 2005 a parliamentary question has been raised concerning internet connections that an employee has at home to exercise urgent tasks for the employer and which is paid by the employer or declared by him as professional costs. These internet connections do not form part of the rent price or of the rent […]

After 25 years of personal income tax, time has come for a simplification to take place

The Chinese tax authorities said China’s tax revenue rose by 20.4 pct year-on-year for the first nine months of the year. In a statement on its website it said tax revenue reached 2.32 trln for the first three quarters. That figure does not include customs tariffs and agricultural taxes. Year-on-year growth, standing at 17.8 pct […]

Even though the annual budget round has not been completed yet, the federal government will in all probability announce a corporate tax cut of an amount between 600 and 900 million euros. However, some investment products which escaped taxation until now will become subject to withholding tax. Also, a special penalty system will be set […]