News articles written by Tim Pieters

Extension of the due date: 26 September 2019 becomes 10 October 2019!

18 September 2019

In the newsflash of 2 September 2019, we informed you that the Belgian companies (and foreign entities having a Belgian establishment) with a financial year that ended between 31 December 2018 and 31 March 2019 (both dates included) should, in principle, file their tax return by 26 September 2019. It has now been confirmed that this

The due date for filing both the Belgian (non-resident) corporate income tax return and the local form ‘275 LF’ for assessment year 2019 is approaching: are you in control?

2 September 2019

Both the Belgian (non-resident) corporate income tax return and the transfer pricing local form ‘275 LF’ are due soon. Below is an overview of the filing requirements. Corporate income tax return Belgian companies (and non-resident entities) have the yearly obligation to file a Belgian (non-resident) corporate income tax return by the statutory deadline. Filing a complete,

Update on submission of CbCR Notification (i.e. form 275 CBC NOT)

20 May 2019

On 2 May 2019, a law was approved including an update on the notification obligation of each Belgian group entity of a multinational group with regard to filing a country-by-country report. The law was published in the Belgian official gazette on 15 May 2019. The above notification obligation, which is included in article 321/3 of

The preparation of the corporate income tax return and the local form –  general due date of 26 September 2019!

7 May 2019

While finalizing the statutory financial statements, let’s also kick-off with the preparation of the corporate income tax return and the local form –  general due date of 26 September 2019! Belgian companies (and non-resident companies with a Belgian establishment) have the yearly obligation to file a Belgian corporate income tax return within the statutory deadline. In

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