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“Today is the first day of the rest of your taxable year. ”

(Jeffrey L. Yablon)








About Vandendijk & Partners     News

Vandendijk & Partners is a niche firm specialized in domestic and international tax matters.

While many law firms are drawn to the general trend of globalisation, we remain committed to our own particular, international strategy, being a focused Belgian tax law firm of the highest quality with the ability and experience to advise on complex international transactions and situations.

Having gained experience with international law firms of the highest calibre, our lawyers are committed to respond to the two key demands of our clients:

- access to the best tax advice in all situations and jurisdictions

- an efficient and seamless service

This consistent and solution-orientated service has proved successful with our clients.




October 2016




August 2016

Belgian customs lose case on the import of classic cars

La douane déboutée pour l’importation de véhicules de collection

Douane in het ongelijk gesteld met betrekking tot de invoer van collectievoertuigen

Fiscaal regime van AOW in Belgïe: onduidelijkheid troef

Nieuwe permanente fiscale regularisatie vanaf 1 augustus 2016

Nouvelle régularisation fiscale permanente à partir du 1er août 2016

May 2016

Belgische aangifte in de vennootschapsbelasting;
Annslagjaar 2016 – Boekjaar 2015

Déclaration belge à l'impöt des sociétés;
Exercice d'imposition 2016 – Année comptable 2015

April 2016

ONTBIJTSEMINARIE : 14 juni 2016: “Is België nog steeds een pensioenparadijs voor Nederbelgen ? Een stand van zaken.” gegeven door Marc Vandendijk en Chantal Hendrickx te Herentals

Belgische aangifte in de personenbelasting; Aanslagjaar 2016 - Inkomsten 2015.

Belgian income tax return; Income year 2015 - Tax year 2016

Déclaration belge à l’impôt des personnes physiques; Exercice d’imposition 2016 – Revenus 2015.

November 2015


Nieuwe permanente fiscale regularisatie vanaf 2016
Nouvelle régularisation fiscale permanente à partir de 2016

October 2015

New tax measures – The Tax shift (confirmed on October 10, 2015)

! Newsflash !

Expat Tax return 2015 — Due date 18 November 2015

! Newsflash !

The act holding the transparency tax has been published in the Belgian Gazette on August 18, 2015, which came into force. The transparency tax will be applied on the investment income obtained by legal structures as from January 1, 2015.

August 2015

New Tax measures – July 2015

June 2015

Taxe de transparence : projet de loi
Transparantietaks: wetsontwerp
Transparency tax : Belgian bill announced

Communication des comptes bancaires étrangers
Melding buitenlandse bankrekeningen

Mai 2015

Memo – Belgische aangifte in de personenbelasting  - aanslagjaar 2015.

Memo – Belgian income tax return – Tax year 2015

Mémo – Déclaration belge à l’impôt des personnes physiques – Exercice d’imposition 2015.

SEMINAIRE animé par Maître Marc Vandendijk le 05/05/2015: Structuration du patrimoine à l’international.

SEMINARIE gegeven door Meester Marc Vandendijk op 19/05/2015 : Beleggingen en fiscus 2015 : de beleggingsproducten fiscaal uitgeklaard inclusief de europese context.

October 2014

Most important tax measures proposed by the new Belgian Federal government

August 2014

Traitement fiscal des revenus mobiliers dans le chef d’un résident Belge personne physique – Revenus 2014

Inkomsten van roerende oorsprong voor een privé persoon woonachtig in België – Inkomsten 2014

Tax aspects of personal investment for Belgian residents – Income 2014

Gewijzigde Europese Spaarrichtlijn – Overzicht van wijzigingen

Modified European Savings Directive – Overview of modifications

! Newsflash !

The obligated mention of foreign bank accounts held by Belgian residents has been subject to a new modification.

While the notification point with the National Bank of Belgium has not yet been founded, the information concerning the foreign bank accounts, that should have been disclosed to this notification point, will be requested by letter from the Ministry of Finance.

The following information, concerning the foreign bank accounts which were mentioned in the tax returns of 2012, 2013 and 2014, must be disclosed:

- The account number;
- The name of the bank or credit institution;
- The country where the account has been created.

The request for information must be fulfilled within two months, counting from the third day after the letter has been sent. This delay will start at the earliest on 1st November 2014.

Our office is of course able to assist you with this new tax obligation.


NEW REPORTING REQUIREMENT IN THE BELGIAN INCOME TAX RETURN: INTERNATIONAL PRIVATE WEALTH STRUCTURES. As from income year 2013 Belgian tax payers are obliged to report in the annual income tax return the existence of a legal construction or entity (foundation, trust, offshore companies, etc) of which the taxpayer, his spouse of their minor children are the founders or, to their knowledge, the (potential) beneficiaries. For more information, click here.

May 2014

IFA Congress 30 and 31 May 2014 with chairperson Mr. Marc Vandendijk (speaker) (see agenda) 

! Newsflash !

The new European Savings Directive has been published on 15 April 2014 in the Official Journal of the European Union. Noteworthy is that income from Branch 21 and Branch 23 life insurances  (+ 40% invested in interest generating assets) will be subject to the requirement of member states to provide other member states with information on interest paid to taxpayers who tax resident of another member state.
This will only be applicable to life insurance contracts subscribed as from 1 July 2014.
Furthermore, payments made by a credit or financial institution (an “economic operator”) to foreign trusts and legal constructions, as well as payments received by trusts and legal constructions, resident in
the European Union, will be considered transparent if the beneficiary is a resident of a EU member state, and will be subject to the same requirement of disclosure.
The member states have until 1 January 2016 to adopt and publish the laws and regulations necessary to implement this Directive. The exchange of information concerning the income from life insurance contracts and payments to trusts and legal constructions will be effective as from 1 January 2017.

! Newsflash !

The European Commission's Customs Committee agreed a revised text on an amendment to the Explanatory Notes to the Combined Nomenclature for Customs Tariff Code 9705:

"Heading 9705 includes collectors' motor vehicles of historical or
ethnographic interest which are:
(1) In their original state, without substantial changes to the chassis, body, steering, braking, transmission or suspension system and engine. [...]
(2) At least 30 years old.
(3) Of a model or type which is no longer in production."

SEMINAR “Buitenlandse tewerkstelling en fiscus” wordt gegeven door Mr. Marc Vandendijk en Mr. An De Reymaeker op 10.12.2013 te Antwerpen.
Inschrijven via M&D (www.mdseminars.be).

November 2013

As from income year 2013 Belgian tax payers are obliged to report in the annual
income tax return the existence of a legal construction or entity (foundation, trust,
offshore companies, etc) of which the taxpayer, his spouse of their minor children
are the founders or, to their knowledge, the (potential) beneficiaries. For more
information, click here.

May 2013

PEL Master Class : 05/06/2013

Fiscaliteit en successieplanning na de maatregelen
Di Rupo: 7 en 30 mei 2013

La fiscalité transfrontalière: en route vers une transparence totale?  Belgique - France – Luxembourg : 24/05/2013

Hoe veilig is mijn spaargeld in België en in Luxemburg ? 06/06/2013

Fiscaal correcte successieplanning. Wat zijn vandaag de toegelaten technieken en constructies in het licht van de antimisbruikbepalingen? 10/06/2013

Verschijningsdatum bij Kluwer : 13/05/2013

Dit boek geeft een overzicht van de richtlijnen bij de fiscale en sociale
implicaties m.b.t. tewerkstelling in het buitenland.

February 2013

Verplichte melding buitenlandse levensverzekeringscontracten : onduidelijkheid troef (NL-pdf)

Changes in the (para)fiscal treatment of non-recurring result-tied benefits/bonuses.(NL-pdf)

January 2013

Wijziging parafiscale behandeling van niet-recurrente resultaatsgebonden voordelen/bonussen.(NL-pdf)

Nederlandse pensioenen : Belgische fiscus bijt weer in het zand.(NL-pdf)

Overzicht wetswijzigingen inkomstenbelastingen 2012 - 2013 regering Di Rupo(NL-pdf)

Seminarie PEL in Antwerpen op 16/01/2013 : “Meldingsplicht Tak 23 levensverzekeringen: personenbelastingaangifte 2013 (inkomsten 2012)”

Seminaire PEL à Ophain le 22/01/2013: « Obligation de mentionner les contrats d’assurance-vie dans la déclaration d’impôts des personnes physiques 2013 (revenus 2012) »

November 2012

Budget measures 2013 government Di Rupo:
Tax changes

Mesures budgetaires 2013 du gouvernement Di Rupo: Modifications sur le plan fiscal

Begrotingsmaatregelen 2013 regering Di Rupo:
De fiscale veranderingen

September 2012

Belgian non-resident income tax returns (income year 2011) – due date: October 3

AOW-uitkering - band met vorig beroep cruciaal voor belastbaarheid3

July 2012

Bijzondere bijdrage van 1,5 % op premies van hogere aanvullende pensioenen

Pensioenkapitaal bij uitkering op 60 en 61 jaar hoger belast: nog niet meteen van toepassing

Alle pensioentoezeggingen moeten geëxternaliseerd worden

Niet-aanlevering informatie pensioendatabank fiscaal bestraft

Investeren in collectievoertuigen
Het alternatief in tijden van financiële crisis

Investir dans des voitures de collection :
L'alternative en période de crise financière?

AOW-uitkering niet altijd belastbaar als pensioen

April 2012

Kan de scheepagent hoofdelijk worden gehouden tot voldoening van de BTW bij invoer?

Dubbelbelastingverdragen en fiscus

New tax measures 2012 (EN-pdf)
Les nouvelles mesures fiscales pour 2012 (FR-pdf)
De niewe fiscale maatregelen 2012 (NL-pdf)
AOW-uitkering is toch belastbaar (EN-pdf)




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