At the end of July, the FPS Finance published the non-resident income tax-return form for natural persons relating to the 2023 assessment year (2022 income year). The return can be filed both in paper and electronic form. An overview of the most important questions.

From 1 September 2023, tighter regulations are set to be implemented for the recovery of any overdue debt payments owed by consumers to businesses. These new regulations will not apply in cases where two businesses have entered into an agreement with one another (B2B).

Financial and large listed companies will be required to report on how they are meeting their ESG objectives. New intra-group services may be created, existing arrangements may need to be amended or restructuring may be required. Transfer pricing should not be overlooked in this process.