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.