Are you ready for the next compliance deadlines?
The focus on compliance from different stakeholders has become even more important lately. Meeting deadlines and avoiding penalties is the general expectation but a true challenge for many companies. Therefore, we are glad to share a compliance timeline again. It is a little roadmap to help you keep track of the most important deadlines upcoming
Third quarter advance tax payment for assessment year 2023
Companies with a year-end closing on 31 December 2022 have the opportunity to make an advance tax payment for the third quarter of the year until 10 October 2022 to avoid or reduce a tax surcharge. This tax surcharge of 6,75% will be applied on the final amount of the Belgian corporate income tax due upon assessment. If,
Due date for both the belgian corporate income tax return and the local form for assessment year 2022
Extended due date & Accelerated refund Whilst the general due date for filing is the end of the seventh month after year-end closing, an additional term till 17 October 2022 has now been confirmed for Belgian companies, Belgian legal entities and foreign entities with a financial year-end from 31 December 2021 up to 28 February
Update: Extension till 16 May 2022 granted for the filing of the Summary statement 325.48 by qualifying Digital platform operators
In previous alerts we informed you that in anticipation of DAC7 specific reporting obligations apply in Belgium for digital platform operators since 2021. Under these rules, qualifying digital platform operators have to inform service providers active on the platform on their fiscal and social obligations. In addition, they have to send annually to these service
Are you ready for the next compliance deadlines?
Keeping track of all Belgian compliance obligations can be a challenge. For this reason, we are glad to share a compliance timeline. It is a little guide to help you keep track of the most important deadlines upcoming in 2022. This timeline includes the main due dates for legal and tax compliance obligations of a standard
Fee Forms 281.50: Reduction of the administrative burden
French article: Fiches fiscales 281.50 : Réduction de la charge administrative Dutch article: Fiches 281.50: verlichting van de administratieve lasten On 28 January 2022 the law on various tax provisions of 21 January 2022 was published in the Belgian Official Gazette. One of these provisions changed the regulations on the fee forms 281.50 with
Consider direct tax requirements and opportunities at year-end
As the year-end is now rapidly approaching, this newsflash lists some corporate tax compliance formalities and attention points still to be considered in the remaining weeks of 2021. 20 December – Final call for advance tax payments for assessment year 2022 Companies with a year-end closing on 31 December 2021 can still make an advance tax
Late corporate tax filings trigger notification of ex-officio assessment: mind and manage the adverse tax consequences
We noticed that lately the Tax authorities, in a coordinated effort, addressed notifications of ex-officio assessment to corporate taxpayers that did not yet file the corporate income tax return for Assessment year 2019 or that filed the return late. If no return has been filed yet, the company can be assessed on a lump sum
