Catch-all clause: new practice note


Article 228, §3 BITC has been amended by the Act of 18 December 2016. The amendments brought retroactively enter into force on 1 July 2016. These changes are commented in the practice note of 30 June 2017.

In a previous newsflash, we summarised the main changes brought by the recent legislative change.

The practice note of 30 June 2017 (ref. 2017/C/40) now brings some administrative insights, in particular on the following items:

  • It defines the term ‘provision of services’ as any operation that is not a supply of goods (it includes all services covered in the General Agreement on Trade in Services);
  • It clarifies the notion of ‘direct or indirect links of interdependence’ (by reference to the common interpretation given in the framework of abnormal or gratuitous benefits granted or received);
  • It makes a difference between the beneficiary of the services carried out (which should be tax resident in Belgium or a Belgian establishment of a non-resident) and the person actually supporting their costs (which is in principle not relevant for the application of the catch-all clause);
  • It makes it clear that the place of supply is not relevant;
  • The Note to debtors of 23 July 2014 (including the de minimis threshold of EUR 38,000) is revoked.

Read the full text of the practice note in French or Dutch.