News articles written by Tim Pieters

Upcoming due date for electronic filing of BEPS 13 related documents: 28 February 2019

12 February 2019

Transfer pricing documentation has become an integral part of the compliance obligations of Belgian entities. The deadlines, criteria and formalities should therefore be followed up closely. Please find below a short summary of the obligations to be complied with by 28 February 2019. What? Belgian entities – if they meet certain criteria – have to

Upcoming due date for electronic filing of BEPS 13 related documents: 31 December 2018

12 November 2018

All BEPS 13 related documents will, in principle, have to be filed electronically via the MyMinfinPro-website of the Belgian tax authorities (without exceptions). What? A Belgian entity of a multinational group exceeding at least one of the following Belgian GAAP based criteria (during the financial year preceding the financial year most recently closed) needs to

The due date for both the Belgian corporate income tax return and the local form for assessment year 2018 is approaching: are you in control?

22 August 2018

Corporate income tax return Belgian companies (and non-resident companies) have the yearly obligation to file a Belgian corporate income tax return within the statutory deadline. Filing a complete, timely and well-documented tax return is not only important to avoid penalties for not applying the correct tax treatment on a wide variety of expenses (and to

Local File for assessment year 2018 – Don’t wait until the due date is near!

23 April 2018

In line with the three-tier documentation approach as provided under the OECD’s BEPS Action Point 13, Belgium has enacted specific transfer pricing (TP) documentation requirements into its tax law. This alert focuses on the Local File, which specifically requires reporting on intercompany transactions. Given the complexity of the matter, we recommend not waiting until the