News and seminars
With the entry into force of the Belgian Act on Fiscal Provisions on 1 December 2016 (Belgian Official Gazette 8 December 2016), two new provisions have been introduced concerning the dividends-received deduction and the exemption from withholding tax on dividends.
It is noticeable that many companies have the same questions. Over the next five weeks, we will answer one of the five most frequently asked questions every week in this short news series.
When filing their tax returns for corporation tax, companies must report any payments made directly or indirectly to persons located in 'tax havens', using a separate form.
On 12 October 2016, a new agreement for the avoidance of double taxation was signed by Belgium and Japan.
Extension of the filing deadline for the tax returns of non-residents (natural persons) for the 2016 tax year
Because there were administrative delays in sending out paper returns, the Belgian Tax Office has extended the deadline for filing paper returns.