News articles written by Tim Pieters

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

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