Circular containing technical clarifications regarding the 30% EBITDA rule
On 10 July 2020 a new Circular letter was published regarding the 30% EBITDA regulation (Dutch/French version).The Circular is intended to provide some additional clarifications on remaining ambiguities on the 30% EBITDA regulation, as contained in Article 198/1 BITC 92 and Article 73 RD/BITC. These clarifications are highly technical in nature and underscore again that
Annulment of the Fairness Tax by the Constitutional Court – Practice Note issued
For recall, on 1 March 2018, the Constitutional Court annulled the Fairness Tax but decided to maintain its effects for the assessment years 2014 to 2018, except in case of redistributions of dividends (see our newsflash in this respect). On 3 September 2018, the Belgian tax administration released a Practice Note commenting the content and