April 2020 - Taxpatria

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...

Tax authorities introduce ‘prefiling’ option for special expat tax status request

Apr 28, 2020

Tax authorities introduce ‘prefiling’ option for special expat tax status request The tax authorities announced several changes today, 28 April 2020, in respect to the expat tax regime and its application procedure. First, the department where the formal request...

Belgian case law on ‘pension tax adjustment’ for international civil servants

Apr 22, 2020

Belgian case law on ‘pension tax adjustment’ for international civil servants • Tax adjustment method As pensions paid out to retired personnel of international and European organizations are normally not exempt from national taxes, the use of the so-called...

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?

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...