News articles written by Karl Struyf

Update: Extension till 16 May 2022 granted for the filing of the Summary statement 325.48 by qualifying Digital platform operators

25 March 2022

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?

17 March 2022

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

25 February 2022

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

7 December 2021

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

General filing extension till 29 October 2020 confirmed for corporate income tax, non-resident corporate income tax and legal entity tax returns

9 July 2020

Considering the exceptional business environment, the Minister of Finance decided to extend the initial filing due date for Assessment Year 2020 of 24 September 2020 till 29 October 2020. The extension applies to corporate income tax, non-resident corporate income tax and legal entity tax returns to be filed via BizTax. BizTax is currently operational, but

The resident and non-resident corporate income tax return forms for Assessment Year 2020 have been published by the tax authorities

30 June 2020

The BizTax e-filing platform would become available by 7 July 2020. It’s no surprise that in total an additional page was required to embed all the necessary entries and related disclosures for new measures entering into force, amongst others: interest limitation rule (“3 MIO/30% EBITDA rule”), group contribution(“Tax consolidation”), Controlled Foreign Corporations (“CFC rules”) and