From CAPEX to cloud tax and accounting considerations

Location:Deloitte, Zaventem



Cloud is here to stay, and represents a growing part of the IT budget. Organisations want more information on the consequences of the shift from CAPEX to OPEX on financial reporting, budgeting and tax (including tax incentives). And they want it not only for cloud but also for other OPEX IT expenses.


This special event is by invitation only to a limited number of companies with an interest in the shift from CAPEX to OPEX.  Interested to attend? Drop us a note.


Feel free to also forward this invitation to your colleagues in finance, taxes and/or procurement.




Luchthaven Nationaal
 1J Gateway building
1930 Zaventem




14:30 Welcome coffee


15:00 Introduction: Participants’ expectations around the table


15:15 Financial reporting and accounting considerations


For companies reporting under IFRS, there are new rules as of 1 January 2019. How can cloud expenses be categorised as lease? What contractual clauses determine the qualification as an IT expense versus CAPEX? What does the shift from CAPEX to cloud mean for EBITDA reporting and budgeting ?


Nico Houthaeve, Audit Partner & Tom Van Havermaet, Audit Director, Deloitte (English)


15:40 Q&A: Your questions, your experience


15:55 Tax incentives in the context of software development or customisation, applied to cloud


Jan Pattyn, Senior Director Business Tax, Deloitte (English)


16:25 Q&A: Your questions, your experience


16:40 Discussion on the opportunity and content of a Beltug position towards the government to stimulate digitisation


17:00 Wrap up & end