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News 21st of June 2022 By Els Van Eenhooge

Remember your reporting obligation for payments to tax havens

Remember your reporting obligation for payments to tax havens

Obligation to declare

  • +The payments must be made, either directly or indirectly, to persons or permanent establishments located in tax havens, or to bank accounts held by such persons or by credit institutions located in a tax haven;
  • +The total value of these payments during the taxable period exceeds EUR 100,000.

What is a tax haven? 

  • +The Global Forum has designated it as a State that is effectively or substantially non-compliant with the OECD’s standards regarding the exchange of information on request (the so-called OECD list).
  • +The country appears on the Belgian government’s list of States with zero or low taxation. 
  • +The country appears on the EU’s list of non-co-operative jurisdictions.

Form 275 F

Do you require further information about the reporting obligation for payments to tax havens? Please don’t hesitate to contact one of our experts.
Do you have any questions?
Should you have any questions regarding this subject, please do not hesitate to contact one of our specialists.
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We base our advice on current legislation, interpretations and legal doctrine. This does not prevent the administration from being able to challenge it or to change existing interpretations.
Els Van Eenhooge
Els Van Eenhooge