German- Belgian Colloquium on global tax reform: a status update on the OECD Two Pillar Approach

Tax controversy and dispute resolution (TCDR)

31 March 2022

Investigation period for direct taxes soon prolonged without distinction between an ordinary investigation and a fraud investigation?

A legislative proposal has been submitted to the Belgian Parliament with a view to harmonising the investigation and assessment periods for income tax and VAT. The proposal primarily looks to amend the legal provisions relating to the investigation period for direct tax matters. Currently, the normal investigation period for income tax is 3 years. This

25 March 2022

Update: Extension till 16 May 2022 granted for the filing of the Summary statement 325.48 by qualifying Digital platform operators

In previous alerts we informed you that in anticipation of DAC7 specific reporting obligations apply in Belgium for digital platform operators since 2021. Under these rules, qualifying digital platform operators have to inform service providers active on the platform on their fiscal and social obligations. In addition, they have to send annually to these service