GlobalAutoTV
Click to watch Dr. Juergen Weber -
Click to watch Dr. Juergen Weber -
euro resources


Need an office in Europe or Eastern Europe? Office suites, meeting rooms, virtual offices, network access




free downloads
EUROPE: "Industry Overview: The Automotive Electronics Industry in Germany (2015)" report

EUROPE: "Industry Overview: The Automotive Electronics Industry in Germany (2015)" report. 16-page report by Germany Trade & Invest Agency.

proceed to download
eJournals





back to index backEUROtalk March,  2017


Belgium: Benefit in kind for free housing granted by a company ruled unconstitutional by two Courts of appeal

When a company puts a housing at the disposal of one of its directors or employees, the beneficiary is taxed on a benefit in kind. This benefit is assessed on a lump-sum basis. The evaluation depends on whether the housing is given by an individual (100/60 x indexed cadastral income) or by a company (100/60 x indexed cadastral income x 3,8 if the cadastral income is higher than EUR 745 " 1,25 if the cadastral income is lower than EUR 745). The amount of the benefit is kind is consequently much higher when it is granted by a company.

The Courts of appeal of Ghent and Antwerp recently ruled that this tax system is not compliant with the principle of equal treatment by lack of objective and reasonable justification. The current tax treatment is therefore strained by this case law. However, the provision of the Royal Decree governing the evaluation of the benefit in kind still exists and will continue to be applied by the tax authorities. We expect that the tax authorities will lodge an appeal in Cassation or make adjustments to the current regulation.

Source: PwC Belgium - GAI



previous page

go top
search our site


Loading

EUROtalk

Other articles from the same issue (March,  2017).

New look for Europe's car manufacturing industry
play read on

WardsAuto: U.K. Government, Auto Industry Gather to Talk Tech
play read on

Autos: European Demand on Strong Trajectory to Begin 2017
play read on

WardsAuto: 2017 Geneva Auto Show: Shots From the Floor
play read on

PwC predicts growth for the Russian automotive markets in 2017
play read on

Car Manufacturing Gloom: The Pro-EU Campaign's Worst Nightmare Becomes Reality As Hard Brexit Looms
play read on

German car makers will build more than 100,000 electric cars this year
play read on

Third of manufacturing firms want to move some operations out of UK after Brexit, report warns
play read on

Labour drought in Europe's east as workers go west
play read on

Uncertainty clouds German firms' US outlook
play read on

Joint Declaration for an ambitious EU industrial strategy
play read on

Group Financing in Switzerland to Become More Attractive
play read on

UK: Is ‘reshoring' the answer to Brexit uncertainty?
play read on

CJEU rules on subject-to-tax requirement of Parent-Subsidiary Directive
play read on

Britain seeks to plug skills shortages sapping productivity
play read on

Spain: Changes Introduced for Electronic Means in Handling VAT
play read on

Belgium: Benefit in kind for free housing granted by a company ruled unconstitutional by two Courts of appeal
play read on

German steelworkers strike benchmark pay deal
play read on

Doing Business in the Czech Republic 2017
play read on

Doing Business in the Slovak Republic 2017
play read on

Europe lags the world in chip manufacturing equipment investment
play read on

What is on the minds of CEOs in Central & Eastern Europe?
play read on

Italy: Implementation Guidelines On New Beneficial Tax Regime for New Residents
play read on

EU: Parliament adopts binding law on conflict minerals
play read on

Poland: New tax super deduction for R&D in annual corporate tax returns for 2016
play read on

5 Reasons Germany Isn't Suffering in the 21st Century
play read on

Eurozone economy back on track
play read on

Losses from white-collar crime in Switzerland in the billions
play read on

German youth lack digital literacy
play read on

France: Molière clause threatens to sink posted workers reform
play read on


Our Free eJournals
GlobalAutoExperts

To visit GlobalAutoExperts Directory, click here.


©2008 GlobalAutoIndustry.com | HCI Group, Ltd.
101 West Big Beaver Road, Suite 1400 | Troy, MI 48084 USA
USA Tel: +1.248.687.1060 | USA Fax: +1.248.927.0347
Fax UK: +44.(0)845.127.4765 | Fax Europe: +31.20.524.1659 | Fax Asia: +852.3015.8120