Fee forms 281.50: the filing deadline of 29 June is approaching!
Over the past few weeks, the Belgian government has taken many measures to reduce the impact of the COVID-19 crisis. Even though many filing and payment delays have been announced, no communication has (currently) been made as regards the filing due date of the fee forms 281.50. Consequently, as per today, fee forms 281.50 are
Administrative tolerance with respect to the UBO-register: no fines until 31 December
In previous news flashes we already informed you about the implementation of the UBO-register, the extension of the deadlines and the updates of the Frequently Asked Questions (FAQ). In the UBO-register, all legal entities need to register their ultimate beneficial owners. The deadline for the registration is set at 30 September 2019. In the absence
Corporate income tax returns: extension of the filing deadline
Due to some technical maintenance on the server of the Belgian tax authorities, the electronic filing of the tax returns was not possible during the weekend. The Belgian tax authorities therefore decided to extend the filing deadline to Friday 3 October 2014 midnight.
Current practice of different filing deadlines is unconstitutional
In a recent court case (Court of Appeal of Ghent, 26 January 2014), the Belgian courts have ruled that the current practice of the tax authorities of providing different filing deadlines, depending by whom (the taxpayer or representative) or the manner of filing (on paper or electronically) is unconstitutional, as this violates the general principles