FATCA & CRS – Belgian bill – Flexible application of 10 days deadline
On 15 December 2015, the Belgian Federal Public Service of Finance (“FPS Finance”) issued a communication with respect to the bill voted on 10 December 2015 implementing (amongst other things) Directive 2014/107/EU (amending Directive 2011/16/EU as regards automatic exchange of information in the field of taxation) and the US-Belgium Intergovernmental Agreement of 23 April 2014 (on
FATCA & CRS – Belgian bill adopted
On 10 December 2015, the Belgian Parliament voted – in plenary session – the bill “on the communication of information relating to financial accounts, by Belgian financial institutions and the Federal Public Authority of Finance, within the framework of an automatic exchange of information at international level for tax purposes”. The purpose of this new
