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Country-by-country reporting notifications: relaxation of legal requirements

22 May 2019

In principle, each Belgian entity that forms part of a group, subject to filing a Country-by-Country (CBC) report has, on an annual basis and at the latest on the last date of the reporting period, an obligation to notify to the Belgian Tax Authorities which group entity is the ultimate parent...

Increase in acquisition prices in Belgium has come to a standstill

20 May 2019

Results of the M&A Monitor 2019It appears the merger and acquisition market in Belgium has reached its turning point. For the first time in six years, the sustained rise in acquisition prices has not continued. However the number of transactions did continue to grow, even though there were...

Tax returns: deadlines assessment year 2019

06 May 2019

The Federal Public Service Finance has announced the ultimate due dates for filing the tax returns for the 2019 assessment year.

Mobility budget and mobility allowance finally approved!

01 March 2019

We had to wait longer than initially expected and there were some doubts about the actual enactment, but on Thursday 28 February 2019 the law on the mobility budget was finally approved. The new legislation will soon be published in the Belgian Official Gazette and it will enter into force on 1...

New developments brought by the law on mechanisms for settling tax disputes in the European Union

13 February 2019

On 1 February 2019, the Council of Ministers approved the draft law aimed at transposing into Belgian law Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union. This directive is also the result of the recommendations of Action Plan 14 of...

Belgian tax authorities increase the number of Transfer Pricing audits drastically

05 February 2019

The month of January usually marks the beginning of the work plan of the Transfer Pricing Audit Cel. The Transfer Pricing Audit Cel is a national team specialised in transfer pricing audits. This team was recently strengthened significantly and will continue to do so in 2019, as transfer pricing...

Belgium jumps on the bandwagon to tax Online Giants

30 January 2019

The fair and efficient taxation of the so-called “Online Giants” (Google, Facebook, Apple and Amazon, or the “GAFAs”) continues to govern the political agendas.Both the OECD and the EU acknowledge that international tax rules no longer suit the realities of today’s digital economy. The Online...

Tax consolidation in Belgium

30 January 2019

From the 2020 assessment year (tax years starting from 1 January 2019), certain affiliated companies in Belgium may apply a limited form of tax consolidation. The Belgian tax consolidation regime is also known as the ‘group contribution regime’, allowing compensation of profits and losses between...

Single Permit: a long stay permit of non-EU workers

17 January 2019

On 1 January 2019, Belgium introduced the single permit. When a non-EU national is working and residing for longer than 90 days in Belgium, the employer must apply for only one document: the single permit. The concerned employee shall no longer need a work permit and a resident card.

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