Whether serving public sector organisations, owner managed businesses, private individuals or listed companies with overseas operations, our goal is to help our clients achieve their ambitions.
Belgian legal entities including non-profit organizations, foundations and trusts ought to submit accurate and up-to-date information about their ultimate beneficial owners in the UBO (Ultimate Beneficial Owner)-Register for the first time before 30...
A no-deal Brexit on 31 October 2019 remains one of the possibilities.
We therefore want to draw your attention to the actions that should be taken to be ready for a no-deal Brexit.
1. What?
Taxable persons often incur foreign VAT during an accounting year. This foreign VAT cannot be recovered via the reporting in the periodic Belgian VAT return but is to be recovered via the so-called 8th Directive VAT refund procedure.
The transfer pricing documentation obligation was introduced by the Program Law of 1 July 2016 and is in line with the three-tiered approach (country-by-country report, master file and local file) of the BEPS (Base Erosion and Profit Shifting)...
On 28 February 2019, the Belgian Parliament approved the draft law introducing the new Code of Companies and Associations. The Law of 23 March 2019, introducing this substantial reform of Belgian company and association law, has been published in...
Each years, companies have to report on individual forms 281.50 the amount of commissions, brokerage, fees, trade rebates, vacation allowances, fees, gratuities, allowances or benefits in kind paid or attributed during the year and which are...
In the Tax Insight of August 2018, we already mentioned the introduction of a reporting and withholding obligation in case foreign group companies grant shares and benefits in kind to employees of the Belgian subsidiary.
