I invite you to read my article on Professional Skepticism of the Auditor

In Official Gazette No. 42,515 dated November 29, 2022, the calendar of special taxpayers for the year 2023 was published.

Clarification corresponding to the determination of functional currency

Meet Stefaan De Ceulaer, PKF International’s Head of Tax and Legal Support, and the main man behind this year’s Worldwide Tax Guide.

He’s a seasoned tax professional with 24 years’ experience in international tax law who lives in Belgium with his wife and 28 year-old daughter.

He's a fully qualified barrister and worked for PwC, Siemens, Nokia Siemens Networks and Glencore and Transocean before joining us in 2017. When he’s not working alongside members of our global tax community to produce this guide, and our quarterly tax newsletters, you can find him out on his road bike or in the gym.

Contact him on stefaan.deceulaer@pkf.com

Administrative Ruling No. SNAT/2022/000013 of the Integrated National Service of Customs and Tax Administration (SENIAT) where the Special Taxable Persons are designated as Agents of Perception of the Tax on Large Financial Transactions (IGTF) (available only in spanish).

Decree No. 4653 by which the mandatory Minimum Wage is increased as well as the amount of Retirement and Pensions (available only in spanish).

Decree No. 4654 by which the benefit of the Socialist Cestaticket is increased (available only in spanish).