Budget control 2013

Other measures

Last update: 17 December 2013 - 17:50 CET

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The Law of 30 July 2013 containing miscellaneous provisions (Kamer | Chambre - Staatsblad - Moniteur) implements the tax measures in the June 2013 budget control agreement.

Non-recurrent result-tied advantages 

As of 1 January 2013, the non-recurrent result-tied advantages are not only subject to a special employer's contribution of 33% but also to a 13.07% solidarity surcharge in the hands of the employee. As of that same date, the maximum amount for social law purposes has been increased to EUR 3,100.

The tax-exempt amount for income tax purposes is now also increased retroactively, as of 1 January 2013, from EUR 2,200 to EUR 2,695 (i.e. 86.93% of the cap for social purposes). The tax exemption (employee) and tax deduction (employer) are conditional upon the advantages having effectively been subject to both the special employer's contribution and the employee's solidarity surcharge.

Source: Law of 30 July 2013 containing miscellaneous provisions, Articles 38, 39 and 41 (Kamer | Chambre - Staatsblad - Moniteur)

Service vouchers 

Budget Control 30/06/2013

The price of a service voucher will increase, as of 1 January 2014, from EUR 8.5 to EUR 9 for the first 400 service vouchers per calendar year. For each additional service voucher the price will go up  to EUR 10. On 5 July 2013, the Council of ministers approved the pre-draft Royal Decree implementing these changes. Taxpayers are not allowed to purchase more than 500 service vouchers per year and the maximum number of service vouchers is limited to 1,000 vouchers per family.

Service vouchers purchased or exchanged between 1 September and 31 December 2013 will remain valid until 30 April 2014.

In addition, the maximum tax deduction for service vouchers and PWA/ALE vouchers is reduced, as of 1  July 2013, from EUR 1,810 to EUR 920 (indexed= EUR 1,350) per taxpayer. By way of transitional measure, the current maximum still applies for expenses made before 1 July 2013.

Source: Law of 30 July 2013 containing miscellaneous provisions, Article 40 and 42 (Kamer | Chambre - Staatsblad - Moniteur)

A clarification of the rules applicable for the 2013 is included in the draft law containing miscellaneous tax and financial provisions (Kamer | Chambre).

Payroll tax exemption for SME's 

Budget Control 30/06/2013

SME's will be exempt, as of calendar year 2014, from effective payroll tax payment to the authorities for a total amount of EUR 50 Million.

The King is authorised to increase, for salary paid or attributed as of 1 January 2014, the payroll tax exemption provided for by Art. 275/7 ITC for employers/SME’s and employers/physical persons.

New reporting obligations for 'juridical constructions' 

Budget Control 30/06/2013
A new reporting obligation is introduced in the personal income tax return as of tax year 2014 in respect of so-called “juridical constructions” (such as trusts or Liechtenstein Anstalts) of which the taxpayer, spouse or dependent children are the founder or (potential) beneficiary. The explanatory memorandum specifies that it is not the intention to prohibit these constructions, but rather to create transparency and close an existing loophole.

Source: Law of 30 July 2013 containing miscellaneous provisions, Articles 35-37 (Kamer | Chambre - Staatsblad - Moniteur)

A pre-draft law containing additional provisions with respect to the taxation of these "juridical constructions" has been discussed a few times but is currently on hold.