Do the tax authorities have unlimited access to the UBO-Register ?

Do the tax authorities have unlimited access to the UBO-Register ?

Apr 29, 2020

Do the tax authorities have unlimited access to the UBO-Register ? The Belgian UBO-Register is a domestic database that organizes and structures up-to-date information regarding Ultimate Beneficial Owners (UBOs) of corporate and other legal entities incorporated in...
Are Belgian companies required to make advance tax payments ?

Are Belgian companies required to make advance tax payments ?

Apr 17, 2020

Are Belgian companies required to make advance tax payments ? Belgian companies and foreign (non-resident) companies that are taxable in Belgium, are required to make prepayments for corporate tax purposes. Only SMEs are exempt from this requirement the first three...
Are intercompany services and recharged salary costs subject to VAT?

Are intercompany services and recharged salary costs subject to VAT?

Apr 16, 2020

Are intercompany services and recharged salary costs subject to VAT? Within groups of companies, it is common practice that services are charged by a parent company to one or more of its subsidiaries. The question is whether VAT should be added to the recharge. In a...