Collaborative Economy Workshop in Belgium: Working Together to Share, Promote, and Supervise

1. Workshop Working together, sharing, promoting and supervisingCollaborative economy in Belgium

2. Speaker DIDIER LEEMANS • Administrator Private Individuals (FPS Finance, General Tax Administration) • Member of the Taxation and Finance Council of the Walloon Region

3. SCHEDULE • Paid outside activity • Working in association • Occasional services between citizens • Collaborative economy via authorised platform

4. Paid outside activity

5. Framework (*)Monthly limit not applicable to the collaborative economy via authorised platform If exceeded, amount to be mentioned in the tax return

6. 3 pillars Paid outside activity

7. Electronic platform www.activitescomplementaires.be A project of

8. Working in association

9. WORKING IN ASSOCIATION What? • Whole range of services carried out in return for a benefit for social and cultural non-profit associations, unincorporated associations or public administrations.

10. WORKING IN ASSOCIATION Who? Association or public administration Citizen Provider not linked to the association through an agreement or an appointment As soon as two people organise something together

11. WORKING IN ASSOCIATION Which associations?

12. WORKING IN ASSOCIATION Which activities? • Not within the framework of a professional activity • Mentioned in the list of authorised activitiesExamples: • Sport coaching; • Cultural activities; • Out of school care

13. WORKING IN ASSOCIATION How to declare? Association orpublicadministration Citizen No return through the platform Declaration of the work in an association

14. OCCASIONAL SERVICES BETWEEN CITIZENS

15. OCCASIONAL SERVICES BETWEEN CITIZENS What? • Services carried by a private individual during his/her free time for another private individual in return for a benefit and which go beyond employment or collaborative economy.

16. OCCASIONAL SERVICES BETWEEN CITIZENS How? Directly organised between citizens via the websitewww.activitéscomplémentaires.be. 

17. OCCASIONAL SERVICES BETWEEN CITIZENS Which activities? Mentioned in the list of authorised activitiesExamples: • Small repair; • Fetching the children from school; • Getting their meal ready before one of parents comes home;

18. Collaborative economy via authorised platform

19. COLLABORATIVE ECONOMY What? • Increase of communication and exchange networks • Exchanging and sharing space, goods, tools, money, knowledge and services

20. COLLABORATIVE ECONOMY Which activities? • Emerging services concerning relations between private individuals: • Renting, loaning and exchanging real estate - accommodation services • Renting, loaning and exchanging movable property • Exchanging services • Sale of objects, second-hand clothes and meals

21. COLLABORATIVE ECONOMY Which operations? • Only the services fournis et prestés : • By a private individual • Who doesn’t act within the framework of his/her occupation • To another private individual • Via an authorised platform of collaborative economy approved by the FPS Finance

22. He finds a company owning an authorised platform of collaborative economy  Amounts collected by workers are taken into account for the specific system (if they observe conditions and limits) COLLABORATIVE ECONOMY A Belgian citizen looks for a company for gardening work The company informs the FPS Finance of the workers’ income each year Several people are registered in this platform as workers Workers are exempted from tax as long as their income does not exceed maximum limits.

23. Authorised electronic platform

24. Conditions for recognition What? • Conditions for recognition of electronic platforms regulated by a Royal Decree and mentioned in Article 53/1 of the Royal Decree in execution of the Income Tax 92 • As regards the observance of the law of a Member State of EEA or the law of a State whose enterprises must be dealt with in Belgium in the same way as Belgian enterprises in implementation of an international agreement

25. Recognition How? • By means of an electronic form • By e-mail or letter addressed to the Chairman of the FPS Finance • Company mentioned in a list

26. Authorised electronic platform How do we receive information? • Platforms transmit information about income when they fill in the form 281.29. • The platform forwards us these forms through the applicationBelcotax-on-webat the latest on February 28th of the year following the year of the income + a copy to the beneficiary. • The workers and our department control the maximum limits of exemption.

28. Some figures Which are the results? • 44 authorised companies  • 4,087 forms 281.29 received • More than 8,000 clients users • 17,496 people working in associations • 282 persons carrying out services between citizens

29. References • Law of JULY 18th 2018. Law as regards the economic recovery and the strengthening of social cohesion (Belgian official Journal of July 26th 2018) • Article 90, paragraph 1, 1° bis, of the Income Tax Code 92; 90,paragraph. 1, 1° ter, of the Income Tax Code 92; 90, al.1,1° quater, of the Income Tax Code 92; 90, paragraphs 3 and 4, of the Income Tax Code 92; 90/1 of the Income Tax Code 92 and Article 37bis, § 2, of the Income Tax Code 92  • FAQ - Working in association (as from income of the year 2018) • FAQ – Occasional services between citizens (as from income of the year 2018) • FAQ - collaborative economy (as from income of the year 2018)

30. THANK YOU FOR YOUR ATTENTION DIDIER LEEMANS