On 14 March 2017, the Federal Public Department of Finance has released the Belgian Guidance Notes on the Common Reporting Standard (CRS) which contain valuable clarifications on the practical application of the CRS and of the Directive on Administrative Cooperation (DAC). This document can be consulted here.
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- FATCA & CRS – Belgian bill adopted
- OECD releases global standard for automatic exchange of tax information
- Draft bill introducing a new annual tax on securities accounts
- One step further in the digitisation of the administrative procedures of the Tax Authorities
- Circular 2020/C/96 on the taxable basis of foreign movable income