Due date for both the belgian corporate income tax return and the local form for assessment year 2022
Extended due date & Accelerated refund Whilst the general due date for filing is the end of the seventh month after year-end closing, an additional term till 17 October 2022 has now been confirmed for Belgian companies, Belgian legal entities and foreign entities with a financial year-end from 31 December 2021 up to 28 February
Are you ready for the next compliance deadlines?
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
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
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
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
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?
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
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