Good news for Belgian residents: a VAT certificate is no longer required.
Jusqu'à présent, un salarié résident belge bénéficiant d'un véhicule de société immatriculé au Luxembourg devait être en mesure de présenter aux autorités belges une attestation délivrée par l’administration de la TVA belge.
Until now, an employee resident in Belgium with a company car registered in Luxembourg had to be able to produce a Belgian VAT certificate to the Belgian authorities.
From 1 October 2014, the certificate is no longer required. The new royal decree of 18 June 2014 simplifies the procedure. The following documents will just need to be kept in the car:
- A copy of the employee’s employment contract with his/her employer
- A document from the employer confirming that the vehicle has been made available to the employee
This new royal decree should bring an end to the arbitrary security checks carried out on those living near the Belgian border, as well as their spouses, by the Belgian tax authorities.
The position of managers and directors, who are self-employed, is not, however, clear. To be continued!
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