News articles written by Tim Pieters

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

Payments to tax havens : new circular letter published

21 January 2022

Belgian tax law foresees a reporting obligation for (in)direct payments made to tax havens (in case the total amount of these payments is minimum EUR 100,000 in the taxable period concerned). In this context, we also refer to our newsflash published on 1 July 2021. On 20 December 2021, a circular letter has been published

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

Important update on payments to tax havens for assessment year 2021

1 July 2021

Companies making direct or indirect payments to recipients established in so-called tax havens are required to report these payments where they in total exceed EUR 100,000 during the taxable period. A tax haven is defined as a country that does not effectively or substantially apply the standard on exchange of information on request (so-called OECD

From YOUR ERP to FEE FORMS 281.50 in one click?

6 May 2021

Fee forms 281.50 require to be filed on or before 29 June of the year following the calendar year during which charges and/or attributions relating to commissions, fees, trade discounts, allowances or fringe benefits, … were made.  If the above-mentioned charges and/or attributions are not properly reported on these forms in due time, the taxpayer

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