On 23 May 2018, the Public Federal Service (SPF) of Belgium published a document of FAQ on Mutual Agreement Procedure (MAP) and the Advance Pricing Agreement (APA) procedure.
The assessee may also request that the tax due in Belgium is not invoiced during the MAP procedure and if the MAP procedure subject to a refund of Belgian tax, interest compensation will be paid. Fees are not due for initiating the MAP and APA procedure.
Belgium permits an Advance Pricing Agreement (APA) can have effect also from the opening day of that accounting period and from the date of request.
