De impact van het coronavirus op transfer pricing

At the end of 2023, the federal government reached an agreement on the reform of the investment deduction. The law replaces the current maze of measures with a system based on three "tracks" with fixed percentages.

VAT deduction can occur based on the general pro rata figure or through the application of actual use. Recently, mixed taxpayers have been required to report the use of these methods through a notification.

Until now, some companies have been able to avoid this obligation by being creative with the dates of their payments. However, this will no longer be possible from the 2024 tax year.