On 30 September 2022, the Belgian Ruling Commission announced filing and prefiling requests related to the innovation income deduction and transfer pricing. According to the announcement, all prefiling requests related to corporate income tax returns for the fiscal year (FY) 2023 must be submitted to the commission by 30 November 2022.
For companies whose accounting year does not coincide with the calendar year, prefiling requests must be submitted at least 8 months before the corporate income tax return filing deadline.
