One of the Deloitte learning & development traditions is the annual update on the ruling practice in Belgium.
The entire GES-department (which is quite a crowd) was invited for this training, an online meeting was organised for the participants located outside the Brussels office. Very soon we agreed to turn this webinar into a breakfast seminar.
So at 8.30 AM, we gathered in one of the meeting rooms in the Ghent office with some coffee, orange juice, croissants and chocolate rolls (thanks to Elise, one of my colleagues, who took care of the pastry) and followed the training on a big screen.
After a general explanation regarding the ruling practice, some concrete examples of recent rulings were touched upon, such as rulings with respect to the withholding tax exemption for night and shift work, benefits qualifying as social benefits, costs proper to the employer and the influence of a capital decrease on the taxation of stock options.
The speakers were some of our junior Tax Consultants, and they did a really good job!
Next time I’ll introduce you to our professional organisation and how to “officially” become a Tax Consultant. And in the meantime, good luck with the exams!
Deloitte Belgium Tax Blog 