Temporary corporate tax exemption for social passive: to be spread over 5 years
On 22 March 2019, the Act modifying the specific corporate tax exemption for social passive was published: the exemption now needs to be spread over 5 years. Recap As a short recap, article 67quater Belgian Income Tax Code 1992 (introduced by the Act of 26 December 2013) allows Belgian companies and Belgian establishments to exempt
