News

The Law of 20 November 2022 has made major changes to the tax assessment procedure, and these changes are not always in favor of taxpayers! The Law introduces an extension...

On January 21, the Belgian government voted a new amendment to the “VVPRbis” regime. The regime allows small companies, incorporated as from 1 July 2013, to distribute a dividend at...

At a time when companies’ activities and mobility are constantly increasing, the notion of permanent establishment often appears to be misunderstood or misrepresented, whether in international tax or VAT matters....

This is already the one-year anniversary of the  “Guidance  on  the  transfer  pricing  implications  of  the COVID-19 pandemic” (hereafter “the OECD Guidance”) issued on 18 December 2020. As a reminder,...

Principles and legal background Article 307 §1/2 of the Belgian Income Tax Code (“BITC92”) foresees that taxpayers subject to corporate income tax are obliged to declare, on a 275 F form, all payments which...

The law of December 25th, 2017 enacting the corporate income tax reform provides an entry into force of its measures into three phases. Phase n°1 : Measures entering into force as...