Belgium will extend the number of taxpayers eligible to receive a pre-completed, simplified income tax declaration; such tax returns will reduce and simplify reporting requirements for taxpayers. From the 2014 tax year the target group will include salaried taxpayers with income below the tax-free amount, after deduction of lump sum expenses, as well as minors below 16 who only have maintenance allowances. Around 1.5 million taxpayers were issued with a simplified income declaration in 2013, and the measures are expected to increase that number by a further 500,000 in 2014.
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Denmark: Updated guide on expatriate regime
Denmark: Updated guide on expatriate regime
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