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The conflict in the Middle East presents a myriad of complexities for multinational companies with operations and employees who are affected by the continuing situation. That includes Belgian multinational companies who have assigned employees to this region, but also Belgian residents working in the Middle East who will relocate back to Belgium or seek to live and work from other countries. Tax, Finance and HR leaders need to be aware of the potential tax risks that exist and put in place measures to mitigate financial exposure.

“Discover how to calculate the taxable benefit in kind (BIK) for company cars for the 2026 income year. Use our handy tool and understand the flat-rate valuation of your BIK.”

Daily Allowance for Foreign Business Trips

The article discusses how SMEs can reduce the tax burden on dividend distributions by reserving profits in a liquidation reserve. It discusses the benefits of the asymmetric allocation of this reserve where there is a mixed shareholder profile, enabling different share classes to be created to optimise tax benefits. The Tax Ruling Committee has confirmed that this approach is not considered to be a form of tax abuse. With a timely amendment to the articles of association, companies with mixed shareholder profiles can make the most of the liquidation reserve.

“Discover how to calculate the taxable benefit in kind (BIK) for company cars for the 2025 income year. Use our handy tool and understand the flat-rate valuation of your BIK.”

During the Covid 19 pandemic many cross-border workers were forced to work (at least partially) from home. Employers have meanwhile adopted hybrid working policies as employees have embraced working from home. In a cross-border situation, this has a significant impact for income tax and social security purposes that requires a well-guided approach. Time for an update.