Belgium Introduces a Tax Regime for the Sharing Economy
Belgium's Programme Law of July 1, 2016, sets up a framework for taxing income received from the sharing economy, consisting of an advantageous (but limited) tax regime for individual service providers who operate through a digital platform and tax withholding at source by the digital platform.
The sharing, or peer-to-peer, economy is booming as digital platforms and apps (such as Uber, MenuNextDoor, Airbnb, and AirBsit) allow individuals to provide new services from sharing cars, cooking takeaway meals for their neighbors, renting rooms, babysitting, and more.
Belgium Introduces a Tax Regime for the Sharing Economy, Worldwide Tax Daily, 11 July 2016
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