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In brief

Baker McKenzie’s Global Disputes Forecast 2024 reports that corporations perceive a high risk of disputes in the field of employment-related tax issues.

In this webinar, we unveiled what we think will be the areas of focus of the Belgian tax authorities, as well as the impact of the most recent case law in these areas.


Key takeaways

During this session, we discussed what we think will be the areas of focus of the Belgian tax authorities in 2024, such as wage tax incentives, equity-based compensation and social security, cross-border remote/hybrid working schemes, and the risk of triggering a PE, costs proper to the employer and copyright arrangements. We also considered the impact of the most recent case law in these areas, such as the recent decision of the Antwerp Labor Court of Appeals in the Esko case as well as the recent decision of the Constitutional Court regarding the wage withholding tax exemption for shift and night work. We gave some practical tips and best practices on how to handle an audit in these fields.

Speakers: Annick Van Hoorebeke, Veerle Lerut

Do not hesitate to reach out to us if you would like to obtain a recording of this webinar.

If you want to access The Year Ahead report, please click here.

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Author

Annick Van Hoorebeke is a counsel in the Tax Practice Group in the Brussels office. She joined Baker McKenzie in 1990.

Author

Veerle Lerut is a counsel in Baker McKenzie's Brussels Tax Practice Group. She started her career as a lawyer in 2008, after having obtained her Master in Law and Master in Taxation at KU Leuven.
Since the start of her career, Veerle has been focussing on all matters relating to professional income taxation and social security affiliation for individuals, with a particular focus on equity- based compensation and international employment situations. Her clients include individuals, SMEs, multinationals, university hospitals and educational as well as research institutions. Veerle joined the firm in 2023.