Brussels Ukraïna Review Edition 4

Lawyer International 2022 ‘Legal 100’ winner

Vanbelle is honoured to have received the Legal 100 award for International Corporate, Tax and Realty Law Firm of the Year - 2022, issued annually by Lawyer International.

The Digitalization of Relations Between the Tax Authorities and the Taxpayer: Towards a New Era

In a world of constant technological evolution, the tax landscape is also undergoing digital transformation. A new era is opening for taxpayers and the tax administration, marked by the implementation of new interaction methods. The law proposal of May 12, 2024, set to be gradually enforced until 2028, is at the forefront of this revolution. It replaces the Digilex law of January 26, 2021, by incorporating adjustments to respond to the technological advances of the past three years.

Global Mobility: What You Should Know About the So-Called "Vander Elst" Exemption

In principle, a worker from a third country must have a combined permit or a work permit to be allowed to work in Belgium. But what if a Slovenian company has been satisfied with its Brazilian employees for years and wants to deploy them for a temporary assignment in Belgium? Do these Brazilian workers then have to wait months for a work permit or combined permit? There is an exception: the so-called “Vander Elst exemption.” This article discusses the conditions of this exemption and concludes with a practical example.