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Belgium | Stock options regime: tax free compensation of the employee’s losses

The personal income tax payable by the employee on such benefit in kind is a definitive and non-recoverable tax, payable whether the options are exercised or not.  If the options...

Written on: 10 Jul 2018

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The NCC: Dutch court proceedings in English language

The Netherlands Commercial Court ('NCC') is moving ever closer to becoming a reality. The NCC bill was adopted by the House of Representatives on 8 March 2018 and is steadily...

Written on: 19 Jun 2018

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Disconnect from Work

As part of our Future of Work campaign, Osborne Clarke is tackling the changes and opportunities that technology brings to the workplace. We see an opportunity for employers as a...

Written on: 8 May 2018

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New Deal for Consumers | EU proposes substantial reforms to consumer law, including GDPR-level fines

Following a major evaluation of the EU consumer law directives, the EU has announced its long-awaited "New Deal for Consumers", which proposes the following key changes: 1. GDPR-level fines: The New...

Written on: 19 Apr 2018

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Employee Incentives Update | Spring 2018

Welcome to our Employee Incentives Update for spring 2018. This edition covers: An important update from HMRC on EU State aid approval for companies operating enterprise management incentive plans. GDPR...

Written on: 13 Apr 2018

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Bring Your Own Device | Belgian ruling committee considers tax treatment of reimbursements

The trend of “BYOD” (Bring Your Own Device) is an IT-policy that encourage employees to use their own devices to access and exchange corporate systems and data. With the consumerisation...

Written on: 12 Apr 2018

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Extension of wage tax exemption for R&D activities in Belgium

Belgium has established a wide range of tax incentives for companies which are engaged in Life Sciences and in the wider Research & Development (R&D) industry. One of these measures...

Written on: 12 Apr 2018

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EU Commission publishes proposals on “fair taxation” of the Digital Economy

In common with other EU countries, current Belgian tax law generally does not specifically address the digital economy, with some limited exceptions.  For example, provisions were introduced in 2016 to...

Written on: 4 Apr 2018

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PSD2 transposition in Belgium: entry into force of the law transposing prudential requirements of PSD2

The Belgian law transposing the prudential requirements of Directive 2015/2366 on payment services in the internal market (PSD2) (the Title II and the provisions regarding access to accounts and security...

Written on: 28 Mar 2018

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