Non-Resident companies must file Belgian non-resident tax return electronically


As of assessment year 2015 the non-resident corporate income tax return must also be filed electronically in Belgium (BizTax application).

The due date for the filing is set at 30 September 2015. No paper tax return form or other communication will be sent out to the non-resident companies this year to inform or remind them of this obligation.

Only non-resident companies with a permanent establishment in Belgium or a Belgian establishment have to file a tax return. It will thus be important to analyse up front whether the company has a permanent establishment in Belgium or a Belgian establishment, and in that case prepare and file the non-resident tax return before 30 September 2015. Companies that fail to file the non-resident tax return in time may be fined or have a tax increase imposed upon them.

However, as in previous years, foreign companies which have no permanent establishment for tax may be included in the database (which is not public), and will thus receive a reminder to file the tax return after the due date of 30 September 2015. Also in that case, it will be important to prepare the necessary documentation to prove that no permanent establishment, nor a Belgian establishment exists to convince the tax authorities that there is no tax base.