Belgium: Corporate Tax

If you need to employ someone in a country in which your business has no base, there could be all sorts of legal and administrative complications.

For assessment year 2025 (income year 2024), the surcharge is calculated at a rate of 9% (previously 6.75%), resulting in an increase of the corporate income tax rate from 25% to 27.25%...

BEFIT stands for "Business in Europe: Framework for Income Taxation" and is the object of a draft EU directive proposed by the European Commission on 12 September 2023.

A recent tax ruling of the Belgian tax authority (the Tax Ruling) confirms that a transfer of the registered seat of a company from the United States ...

Filing season for corporate income tax returns is coming to a close in Belgium. The deadline for resident and non-resident companies (FY 2018)

The prospect of Brexit has instigated a great deal of uncertainty in a number of market sectors, but one country is attempting to capitalize upon the possibility that London will no longer be the leading European financial center.

The European Commission proposed on 16 March 2011 a Directive (COM 2011/121) on a Common Consolidated Corporate Tax Base ("CCCTB") (the "Proposed Directive").

From January 1 2006 - and for book years ending on December 31 2006 or later - all Belgian companies will be able to benefit from a deduction for risk capital, also referred to as a notional interest deduction. For tax purposes, every company will be treated as if it had borrowed its own funds at a yearly interest rate equal to that of the 10-year Belgian government bond. The notional interest thus computed will be deductible from the tax base.

The EU Savings Tax Directive (2003/48/EC) is intended to ensure that savings income in the form of interest payments made in one member state to physical persons residing in another member state are taxed in accordance with the legislation of that member state.