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News 8th of September 2016 By Hannelore Durieu

Expansion of the reporting obligation of payments to tax havens

Companies must declare any direct or indirect payments it makes to persons located in 'tax havens' via a separate form in their corporate tax return.

In principle, the Programme Act entered into force from 14 July 2016. However, it is still possible that a Royal Decree may be issued to the effect that payments before this date also fall under the scheme.

If you are not sure whether certain payments that you make need to be declared, then please feel free to contact us for more information about the reporting obligation.

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.
Hannelore Durieu
Hannelore Durieu