News articles written by Tim Pieters

Filing your Belgian corporate income tax return and local form – due date information

24 March 2021

How to ensure timely filing ? Belgian companies (and non-resident companies with a Belgian establishment) have the yearly obligation to file a Belgian (non-resident) corporate income tax return within the statutory deadline. As of this year, the general principle states that regardless of the date of the general meeting, a financial year that ended per

Advance tax payments: first deadline of the financial year 2021

19 March 2021

Unless a company pays its Belgian corporate income taxes due by means of timely advance tax payments during the financial year concerned, a surcharge is due on the final amount of Belgian corporate income tax due upon assessment. If advance tax payments are made, credits – which can be offset against the surcharge – are

Additional extension for the filing of corporate tax returns: 16 November 2020

13 October 2020

In the newsflash of July 2020, we informed you that the Minister of Finance decided to extend the initial filing due date for filing the corporate income tax returns of assessment year 2020 to 29 October 2020. All Belgian companies (and foreign entities having a Belgian establishment) could benefit from this extension. It has now

Corporate tax update: Recent circular letter, advance tax payments Q3 opportunity

21 September 2020

Considering the exceptional business environment various corporate income tax measures have been taken to sustain the liquidity and solvability position of both resident and non-resident corporate taxpayers. Advance tax payments A recent circular letter of 1 September 2020 confirmed the conditions and increased credit percentages for advance tax payments that can be made in the

Data automation and XML conversion for the social passive exemption

10 July 2020

The introduction of the unified employment status as from 1 January 2014 results generally in increased dismissal costs for employers. To support employers in dealing with these increased costs of dismissal, the legislator introduced the so-called ‘Exemption for social passive’. See one of our previous posts for more detail on the “corporate tax exemption for

Fee forms 281.50: the filing deadline of 29 June is approaching!

17 April 2020

Over the past few weeks, the Belgian government has taken many measures to reduce the impact of the COVID-19 crisis. Even though many filing and payment delays have been announced, no communication has (currently) been made as regards the filing due date of the fee forms 281.50.  Consequently, as per today, fee forms 281.50 are

Update: Increased credit percentages for advance tax payments

6 April 2020

In our newsflash dated 10 March 2020, we have highlighted the main aspects of the Belgian advance tax payment scheme. Considering the current COVID-19 crisis and its impact on the Belgian economy, it has been decided that the tax credit related to the advance tax payments to be made for the third and fourth quarters