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The Belgian Programme Law of 1 July 2016, provides for a special regime covering the so-called 'sharing economy' (in French : "l'économie collaborative"; in Dutch : "deeleconomie"), which applies as from July 1, 2016.

This special regime aims at covering the income tax, social security and VAT implications of the sharing economy and is applicable to:

  • services that are rendered (i.e. the supply of goods is excluded),
  • by one individual to another individual,
  • who both act outside of the scope of a professional activity,
  • through a recognised on-line platform (the terms and conditions thereof still have to be determined),
  • and in so far as the payment therefor is made through such on-line platform.The relevant features of this special regime can be summarized as follows.
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