The Belgian ruling commission has announced that pre-filing requests or ruling requests concerning Transfer Pricing (TP) or the patent income deduction regarding the corporate income tax return that will be filed by the end of September 2020 must be introduced on or before 31 January 2020. For companies that are not closing their annual accounts on a calendar year basis, the request to the ruling commission must be made by a date that is at least 8 months before the ultimate filing date of the corporate tax return.
Related Posts
Belgium: MoF clarifies treaty coverage of Japan’s 4% corporate defence tax
The Belgian Ministry of Finance confirmed that Japan’s 4% special corporate tax on defence, effective from 1 April
Read More
Belgium introduces reformed penal code with 8-level sanctions for legal entities, natural persons
Belgium's Federal Public Service Finance has announced a reformed Penal Code, which is set to take effect on 1
Read More
Belgium: MoF phases out marriage quotient under new spousal income transfer regime
Belgium’s Ministry of Finance has published Circular No. 2026/C/79, dated 26 August 2026, guiding the phase-out of
Read More
Belgium issues additional FAQs on Pillar two supplementary tax filings
Belgium's Federal Public Service Finance has published additional frequently asked questions (FAQs) on the filing
Read More
Belgium amends withholding tax rules following personal income tax reform
Belgium's Federal Public Service Finance has published the Royal Decree of 24 July 2026 in the Official Gazette on 30
Read More
Belgium clarifies extension of Pillar Two GIR filing notification deadline for 2024–25
Belgium's Federal Public Service Finance has published a release clarifying the extension of the deadline for notifying
Read More