Category: News

How to optimize your personal tax return?

As the tax return period is fast approaching, we have identified a number of points of attention regarding the optimisation of your tax return :

– Regarding service cheques, did you know that in Flanders, Brussels and Wallonia, each taxpayer can deduct a maximum of 1,530€ service cheques. This means that if your husband or wife exceeds this maximum amount, it may be interesting to create an account for your partner;

– Mortgage loans taken out from 1 January 2020 (Flanders) or 1 January 2017 (Brussels) for your own home no longer give the right to the housing bonus (deduction of interest and capital repayments). To compensate for this, a reduction in registration duties is provided for;

– We would also point out that if you repay your mortgage loan early, you de facto lose the tax deduction for interest and capital repayments;

– To strengthen your statutory pension, you can rely on the supplementary pension, but you can also take the initiative to build up individual pension savings. Between 2020 and 2023, you may pay a maximum of 990 euros and benefit from a 30% tax break (maximum 297 euros);

– The “Tax shelter” for starters is one of the easiest ways to reduce tax liability. In order to help small business start-ups, a tax incentive has been developed for citizens. Citizens can get a tax reduction of 30 % or 45 % of the amount invested in the companies. Thus, for an investment of €20,000 in equity in a start-up company, you enjoy a tax reduction of €9,000 (20,000*45%). This measure is often used, for example, when a married couple decides to create a company, the two partners invest in the company and the only one who does not hold a remunerated mandate (condition for Tax shelter) in the company receives a tax reduction of 30% or 45% of the investment.

– For donations, the tax relief increases from 45% to 60%. For tax-deductible donations made in 2020, the tax reduction has been temporarily increased from 45 to 60% (law of 15.07.2020, MB of 23.07.2020). Note that the increase will benefit all donations made in 2020, retroactively. However, in principle, the total amount of tax-deductible donations cannot exceed 10% of the total net income, but this ceiling is raised to 20% for 2020 (Law of 15.07.2020, MB of 23.07.2020), with an absolute maximum of € 397,850 in deductible donations. Is there an automatic right to the tax reduction? No, the beneficiary of your donation must be a legally recognised institution.

– If your salary has changed, it may be advisable to inform your social security fund directly so that the social contributions can be adjusted.

– The system of advance payments is different according to the nature of the taxpayer. We distinguish between natural persons, the self-employed and companies. If you make prepayments, you can receive a bonus. A bonus is a tax reduction. If you pay enough in advance, you will get a discount on the tax you have to pay. This bonus applies to all individuals who, after deducting withholding taxes and other deductible expenses, still owe tax on their income. For income as a self-employed person or as a company director, you are not entitled to a rebate. You can even get more to pay on taxes if you do not pay enough in advance!

Please do not hesitate to contact our team at info@taxconsult.be or directly your file manager if you have any further questions.

Tax Consult A&A

The double solvability and liquidity test in case of dividend distribution

One of the major news foreseen by the new Belgian Companies and Associations Code (CAC) consists in the suppression of the minimum capital requirement for Private Limited Company (PLC) and Cooperative Companies (CC). One of the role of the previous minimum capital requirement was the protection of the interests of third parties linked to these types of companies.

Following the suppression of this minimum capital requirement, and in order to protect the financial interest of third parties, the CAC has introduced the obligation for the PLC and CC to perform a double liquidity and solvability test prior to any distribution to the shareholders (i.e. dividend, directors fees, capital reduction, buy-back of own shares – any distribution decided at the closure of the financial year). This double test requirement is applicable for distributions decided as from 1st January 2020.

I. What is the “solvability test”?

Following the solvability test (also known as the “net asset” test), the General Assembly cannot decide to distribute any amount in case the company’s net asset (i.e. total of the assets, minus provisions, debts and, except exceptional cases, the not yet depreciated part of constitution and expansion costs, as well as R&D costs) is negative prior to the distribution or would become negative after the distribution. This test should be based on the latest approved annual accounts or on a more recent financial statement. In case an auditor was nominated, the latter analyses the more recent statement and must join his report to his annual control report.

In the current state of the law, it is not mandatory to insert in the minutes of the General Assembly the quantified result of the solvability test.

II. What is then the “liquidity test”?

Following the result of the liquidity test, a decision to distribute taken by the General Assembly can only produce its effects after the Board of Directors would have demonstrated that, following the distribution, the company could still pay back its debt up to a period of 12 months. It is then the Director’s role to perform a financial analysis (consisting in the demonstration that the company’s short-term debts can be repaid from its current assets – “acid ratio” or “quick ratio”) in order to demonstrate that the liquidity test is fulfilled prior to the General Assembly’s decision to distribute proceeds.

If it can be demonstrated that the Board of Directors knew, or should have known, that the liquidity test would not be fulfilled prior to the distribution, the latter can be held jointly and severally liable towards the company or the third parties of the damages resulting from the decision to still perform the contemplated distribution.

The realization of this double test is phased. Indeed, the General Assembly must first perform the solvability test. In case the test has a negative result, no distribution can be decided upon, despite the potential result of the liquidity test. However, if the solvability test shows a positive result, the Board of Directors must then perform the liquidity test before the actual payment of the distribution.

Tax Consult follows the news of the new measures taken and applied by the Authorities on a daily basis and is regularly in contact with the (tax) Administration. In case of question, do not hesitate to contact our team at info@taxconsult.be or directly your file manager in order to receive a tailor-made advice adapted to your situation.

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Support measure for companies: The Recovery Reserve

In view of the current Covid crisis, many companies have closed their 2020 financial year with an operating loss. In order to help these companies, the Belgian legislator had already proposed several tax measures to support the liquidity and solvency of companies (bill of 5 June 2020 – parliamentary document K551309). This bill aimed in particular to introduce a carry-back of losses (measure in order to support the liquidity of companies by setting off estimated losses for 2020 against profits made in 2019), and the creation of a recovery reserve (a measure to support the solvency of companies). However, the recovery reserve as proposed in this bill was rejected following a negative opinion of the Council of State, as well as an unfavorable vote by parliamentarians in the Finance and Budget Committee

As a consequence, a new and separate bill to introduce a recovery reserve was submitted and approved by the Chamber (Act of 19 November 2020 on the introduction of a recovery reserve for companies published on 1 December 2020).

I. Principle :

Companies may temporarily exempt a part of their profits made in the tax years 2022, 2023 and 2024 (accounting period closed as from December 31, 2021) up to the amount of the losses incurred in 2020 (and with an absolute maximum of 20 million euros) via the constitution of a so-called “Recovery reserve”.  This reserve must be maintained in a separate account of the liabilities (i.e. intangibility condition).

II. Excluded companies :

The law provides that the following companies are explicitly excluded from the regime:

  • Investment companies;
  • Companies which have repurchased their own shares, allocated or distributed dividends or reduced their capital between 12 March 2020 and the date of filing of the tax return relating to the constitution of the above mentioned reserve;
  • Companies holding shares or make payments to companies located in a tax haven.

III. Operations involving taxation of the recovery reserve :

In addition to the exclusions mentioned above, the law also provides that certain operations may imply that all or part of the taxable profit of the taxable period must be taken into account. In order to avoid taxation of this reserve, the company has to preserve “employment”. To do so, the company has to maintain its staff costs at 85 p.c. at least of the staff costs paid in 2019. In case of a decrease below this limit, a part of the exempted reserve will become taxable (in proportion to the excess of this limit). Furthermore, any capital reduction, shares or own shares repurchase or dividend distribution will result in the reserve being partially or totally considered as profit for the taxable period.

Tax Consult follows the new measures taken and applied by the Authorities on a daily basis and is regularly in contact with the (tax) Administration. In case of question, do not hesitate to contact our team at info@taxconsult.be or directly your file manager in order to receive a tailor-made advice adapted to your situation.

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A new annual tax on securities accounts as from February 26, 2021!

Following the annulment of the former tax on securities accounts by the Constitutional Court (judgment of 17 October 2019), a draft law “introducing an annual tax on securities accounts” was submitted to the Chamber early this year. The draft has since been approved at first reading in the chamber committee.

The new annual tax on securities accounts will be levied on the securities accounts themselves and not on the holder of the securities account. A securities account is defined as an account on which financial instruments can be credited and debited.

The new tax will apply to securities accounts held both in Belgium and abroad, when the account holder is a Belgian resident. The tax is not limited to individuals residing in Belgium, but also applies to companies and legal persons (subject to corporate tax) established in Belgium.

The tax is also applicable to securities accounts held by non-Belgian residents (individuals and companies or legal entities) when the securities account is held in Belgium.  However, since the new tax is a wealth tax, Belgian non-residents can avoid the application of the new tax to their Belgian securities accounts if the applicable double tax treaty grants the right to tax the wealth to their jurisdiction of residence (e.g. the Netherlands).

All financial securities and cash balances held in the securities account are covered, including derivatives (such as trackers, turbos, etc.).

The new tax is due when the average value of assets held on the securities account during the reference period exceeds EUR 1,000,000.00. The reference period starts in principle on 1 October and ends on 30 September of the following year. The reference period may be shorter if a securities account is closed or if the account holder moves from Belgium to a state with which Belgium has concluded a double tax treaty, which assigns the right to tax the assets to the state of residence.

The threshold is determined on the basis of the average value of the assets on the securities account at four reference points during the reference period (31 December, 31 March, 30 June and 30 September).

If the securities account is held by a Belgian intermediary, the latter must withhold the tax due and file the return. Belgian intermediaries must fulfil these obligations no later than 20 December (after the end of the reference period ending on 30 September).

In all other cases, it is the account holder’s responsibility to file the return and pay the tax due. If there is more than one account holder, all account holders are jointly and severally liable. Each account holder can file the tax return on behalf of all the account holders.

Do not hesitate to contact the person in charge of your file or to mail at info@taxconsult.be for more information.

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New reporting obligation regarding real estates located abroad for Belgian residents

The Belgian parliament recently approved the bill (Doc.parl., Chambre, 2020-2021, n°55-1762/003)  which enforces the jurisprudence from the European Union’s Court of Justice regarding the taxation of foreign real estate revenues.

In this respect, the taxpayers were differently treated depending their real estate was located in Belgium or abroad. This difference of taxation can be summarized as follow :

  • Regarding real estates located abroad and leased to individuals who are not affecting even partly this building to their professional activity, the taxable base relates to the rents actually collected by the Belgian taxpayer, decreased by 40%. If the real estate is not leased, the “rental value” must be reported as taxable income;
  • Concerning Belgian real estates which are not rented or rented to individuals who are not affecting even partly this building to their professional activity, the taxable base is the indexed cadastral income, enhanced by 40%. This indexed cadastral income, even enhanced, represents very often a more advantageous taxable basis compared to the rents actually collected or to the “rental value”.

In order to end to this treatment’s inequality, the Belgian government decided to attribute a cadastral income to the real estates located abroad, to the condition that these latter belong to an inhabitant of the kingdom.

How to determine this new cadastral income

The rules which determine the cadastral income applicable to the real estates located abroad will be similar to the rules used to determine the cadastral income which is applicable to the real estates located in Belgium :

  • Regarding buildings, the cadastral revenue equals the “ normal net rental values” of the building on the 1st January 1975 (the “date of reference”) or of an “appropriated plot of reference” ;
  • In absence of this “appropriated plot of reference”, the cadastral revenue will be determined by applying the rate of 5,3% to the normal market value of the plot to the 1st January 1975 ;
  • In absence of reference to determine the normal market value of the plot to the 1st January 1975, it must be referred to the actual normal market value on which a corrective factor, annually reviewed, will be applied. For financial year 2020, this factor will amount to 15,036%.

Real estate’s reporting requirement

In order to apply a cadastral income, the concerned taxpayers have to report every acquisition or disposal of a real estate located abroad to the general administration of patrimonial documentation in the first four months which follow the acquisition or the disposal.

The taxpayers who, to the 31st December 2020, were already owning a real estate located abroad have until the 31st December 2021 to report it.

Finally, it shall be noted that the taxpayers who reported foreign real estate income during tax years 2020 and/or 2021 will receive an invitation from the general administration of the patrimonial documentation in order to provide the required information to the establishment of this cadastral income. The taxpayers will have until the 31st December 2021 to answer to this request from the tax authorities.

Penalties in case of non-respect of the above mentioned obligation

The taxpayers who would not respect this new reporting obligation are exposing themselves to an administrative fine which could amount from EUR 250,00 to EUR 3.000,00.

Tax consequences on behalf of Belgian taxpayers

The foreign real estate income from Belgian taxpayers won’t be the target of a double taxation, provided that a double taxation treaty has been concluded between Belgium and the state where the real estate is located.

However this real estate income will be taken into consideration in the progressivity reserve. This means that the latter income will be taken into consideration to determine the applicable tax rate to the total incomes from the taxpayers.

Every team members in Tax Consult are at your disposal if you wish to obtain our assistance regarding the reporting of your real estates located abroad.

Shall you have other questions, we invite you to contact us to the following mail : info@taxconsult.be or directly send an email to one of our managers who will be pleased to provide you with advice personalized to your situation.

Tax Consult A&A

Bridging right 2020 : how will you be taxed?

The worldwide coronavirus crisis allowed many self-employed and companies’ directors to benefit from the bridging right during the year 2020.

The Belgian Tax Authorities recently brought some clarifications on the tax and social impacts of those allowances.

In this article, we summarize the tax rate applied to these allowances as well as the impact on the social security contributions of free-lances and directors. They benefited under different conditions, either from the « crisis » bridging right or the “relance” bridging right.

 

The « crisis » bridging right for self-employed persons

 The crisis bridging right was granted :

  • In case of partial or complete discontinuation of activities due to the government measures
  • To persons who were not forced to close their business activities but interrupted it during seven consecutive calendar days due to the coronavirus crisis

The financial benefit received are taxable at a rate of 16,5%, to the condition that the allowance does not exceed the net taxable profits of the last four periods (the such called “4×4 rule”).

In the contrary, the allowances will be globally taxable depending on the normal progressive tax rates.

The taxable allowances of the bridging right are not taken into account for the calculation basis of

the independents social contributions.

 

The « crisis » bridging right for directors

 The allowances are taxable at the normal progressive tax rates and are not taken into account for the calculation basis of the independents social contributions.

As director, you do not have to pay social contributions on the received financial benefit.

 

The « relance » bridging right

 This allowance was granted to independents to support the resumption of their activities during the months of June until December 2020.

Both for self-employed people earning profits from their activities and for self-employed directors, the services granted under the bridging right are taxed at the normal progressive rates and will never be part of the calculation basis of social contributions.

 

Tax Consult follows the news of the new measures taken and applied by the Authorities on a daily basis and is regularly in contact with the (tax) Administration. In case of question, do not hesitate to contact our team (info@taxconsult.be) or directly your file manager in order to receive a tailor-made advice adapted to your situation.

Tax Consutl A&A

The obligation to report cross-border arrangement is now effective!

The European Directive (EU) 2018/822 of May 25th 2018, better known as « DAC6 » enforces tax authorities to exchange information regarding cross-borders tax-planning arrangements qualified as (potentially) aggressive.  To enable this, the Directive and the law of December 20th, 2019 (Belgian Gazette dd. December 30th, 2019) implementing it, have foreseen the obligation for intermediaries as tax advisers, bankers, lawyers … to report such arrangements to their national authorities.  Should there be no reporting by an intermediary, the obligation and the related penalties are transferred to the taxpayers.

The reporting obligations must be complied with within the 30 days beginning as of the triggering moment occurring first:

  • the day after the reportable cross-border arrangement is made available for implementation;
  • the day after which the reportable cross-border arrangement is ready for implementation;
  • the day when the first step of implementation of the reportable cross-border arrangement has been taken.

The reporting obligations has been postponed to the following due date :

  • No later than on February 28th, 2021 for the first reportable period, being the arrangements for which the first step was implemented between June 25th, 2018 and June 30th, 2020 ;
  • No later than on January 31st, 2021 for the cross-borders arrangements that, between July 1st, 2020 and December 31st, 2020, (i) either were made available for implementation, or (ii) were ready for implementation, or (iii) for which the first step of implementation has been taken. This due date is also applicable for the actors/intermediaries who provided, during this period, help, assistance or advices in designing, marketing, organizing or managing the targeted cross-border arrangements.
  • As of January 1st, 2021, the reporting obligations must be complied with within the 30 days delay as of the triggering moments described above.

However, on January 28th, 2021, the FPS Finance informed through its website of an administrative tolerance up until February 28th, 2021 for the cross-borders arrangements which should have been declared during January and February 2021.

In the event of non-declaration or late filing by the tax payer or the intermediary which were subject to the disclosure obligation, a fine amounting between 5.000 and 50.000 EUR will be applied. In case of fraudulent intent or harm, a fine between 12.500 and 100.000 EUR will be applied.

Tax Consult remains at your disposal to analyse your cross-borders arrangements as of June 25th, 2018 in order to determine whether, within the conditions set up by the Belgian Tax Authorities, reporting obligations must be reported through a DAC6 declaration.

Do not hesitate to contact directly your file manager or our team using the address info@taxconsult.be in order to receive a tailor-made advice adapted to your situation.

 

Tax Consult A&A

Belgian companies: what are the consequences of Brexit on VAT?

Since January 1st 2021, as a result of the Brexit, the VAT treatment applicable to trade with the United Kingdom has changed substantially. Many changes are taking place and have a significant impact on Belgian companies.

In this article, we provide you with a brief overview of some of the Brexit results with regards to VAT:

  1. Supplies of goods between taxable persons

As the UK is now outside the VAT territory, shipments of goods between taxable persons (B2B) from an EU Member State to the UK or vice versa are no longer considered as intra-Community transactions exempt from VAT in the Member State of departure or as intra-Community acquisitions of goods taxable in the country of destination of the goods.

These transactions are now exports – exempt from VAT in the Member State of departure – or imports taxable on arrival under the VAT provisions applicable in that territory.

This change implies inter alia that:

  • The legal provision relating to the export is mentioned on the invoice (i.e. Article 146 of the VAT Directive or Article 39 §1 or §2 of the Belgian VAT Code);
  • The entry into or exit of goods from the territory of the European Union is proven by a set of documents and, in particular, by the customs declaration (on which the exporter of the goods will mention its EORI number) as well as other documents such as transport documents;
  • The modification of the reporting of these operations in the VAT declaration: in box [47] (outgoing transactions) and in boxes [87], [56] and [59] (incoming transactions);
  • The absence of reporting in the statement of intra-Community transactions.
  1. B2B services

B2B services with the United Kingdom are now considered “extra-Community” services, not intra-Community services.

This change implies, among other things, that:

  • These services must therefore be reported in the VAT return: in box [47] (outgoing transactions) and in boxes [87], [56] and [59] (incoming transactions);
  • They will no longer be reported in the statement of intra-Community transactions.
  1. The special feature of Northern Ireland

Within the framework of the “Protocol on Ireland and Northern Ireland”, it is provided – for VAT purposes – that Northern Ireland continues to be part of the “European Community”, as far as goods are concerned. The shipment of goods between the Member States and Northern Ireland will continue to benefit from the intra-Community regime.

However, for services, Northern Ireland will be treated as a third territory, in the same way as the rest of the United Kingdom.

  1. Sending goods to private individuals in the United Kingdom

The “distance selling scheme” no longer applies to businesses selling goods to individuals in the UK. These sales are now considered as an export. Depending on the terms of the sale, the seller may be required to be VAT registered in the UK.

  1. The Mini One Stop Shop system in B2C transactions

The MOSS scheme is no longer an option for supplies of electronic, telecommunications, radio and television services made by a Belgian taxable person for a particular customer established in the UK. In the event that UK VAT is due on the transaction, the Belgian supplier must refer to the VAT rules in force in the UK.

  1. The refund of UK VAT

UK VAT incurred by an EU taxable person during the calendar year 2020 will continue to be eligible for refund under the VAT Refund procedure until 31 March 2021 at the latest.

For UK VAT incurred from 1 January 2021 onwards, the EU taxable person will have to follow the refund procedure prescribed by the UK VAT Authorities.

  1. Financial or insurance services

Belgian taxable persons who carry out financial or insurance transactions as referred to in Article 44 §3, 4° to 10° of the Belgian VAT Code for customers established in the United Kingdom may benefit from a more interesting right of VAT deduction, as the charges relating to these transactions may be deductible pursuant to Article 45 §1, 4° and 5° of the VAT Code.

  1. Conclusion

Brexit, as we might expect, imposes new VAT obligations or, at least, imposes special attention in order to comply with the VAT obligations related to the UK’s third country status. While, from a Belgian point of view, the Belgian VAT Authorities have published a relatively comprehensive set of comments, the potential new VAT obligations in the United Kingdom should not be overlooked.

A forthcoming article will be published on the question of VAT registration in Belgium or in the United Kingdom, taking into account the obligation (or not) to appoint a responsible representative.

Tax Consult in collaboration with the correspondents of its network in the United Kingdom is at your disposal for any question in this context.

For more details on these provisions, we invite you to read the FAQs published by the FPS Finance or to contact the VAT Department of Tax Consult at info@taxconsult.be. An appropriate answer to your situation will be sent to you.

The VAT Department of Tax Consult A&A

New circular relating to life insurance in the context of an inheritance

A recent circular from the tax authorities (Circular 2021/C/2 of January 7, 2021) aims at clarifying the provisions of Article 8 of the Inheritance Tax Code, in particular following the various legislative changes in matrimonial and inheritance law.

It results from the analysis of this circular that the preferential regime following which the holders of a life insurance policy benefited within the framework of a horizontal estate planning is now over.

I. TARGETED SITUATIONS

This circular mainly impacts situations where a married couple under the legal regime of community of property subscribed to a life insurance together, of which they are also the insured heads, and their common children the beneficiaries.

II. PREVIOUS REGIME

Previously, when spouses invested in life insurance, and in the event of the death of one of them, no inheritance tax was applied on the transfer of the cash surrender value of the policy from the deceased spouse to the surviving spouse.

Indeed, the Civil Code provides that the cash surrender value of the life insurance contract is considered the personal property of the surviving spouse. From a tax point of view, following this surrender, the surviving spouse is required to pay a reward to the estate assets. However, according to article 16 of the Inheritance Tax Code, this reward is exempt from inheritance tax.

III. REGIME ESTABLISHED BY THE NEW CIRCULAR

Through this circular, the tax authorities seek to clarify the scope of application of Article 8 of the Inheritance Tax Code. Indeed, the Administration stipulates that any sum received by the surviving spouse resulting from the conclusion of a life insurance policy under a stipulation made in his / her profit is considered as being collected as a legacy by this spouse, notwithstanding the that the surrender value is qualified by the Civil Code as belonging to the surviving spouse.

On this basis, the Administration therefore tends to consider that the surrender value is not transmitted via the prescription of the Civil Code but via a legacy within the meaning of Article 8 of the Code of Inheritance Rights. Inheritance tax would therefore be due on these amounts.

It should however be recalled that a circular does not bear the force of law and its purpose is in principle only to clarify the position of the Administration. The application of this circular could lead to numerous disputes between taxpayers and the Administration based on the violation of the principle of legality of tax.

Tax Consult follows the news of the new measures taken and applied by the Authorities on a daily basis and is regularly in contact with the (tax) Administration. In case of question, do not hesitate to contact our team at info@taxconsult.be or directly your file manager in order to receive a tailor-made advice adapted to your situation.

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The crypto-currencies taxation

Since their apparition a couple of years ago, the crypto-currencies (Bitcoin, Ethereum and some 2000 others) were recently the subject of conversations. These high-volatility products can lead to material capital gains, which raises the question of their tax treatment.

As it is the case for capital gains on shares, the Belgian tax administration distinguishes three different tax qualifications to the capital gains realized at the occasion of the sale of crypto-currencies:

  • The capital gains are realized in the framework of the normal management of one’s private estate (good father’s management);
  • The capital gains result from speculative operations; and
  • The capital gains take place in the framework of a professional activity.

In case the capital gains are realized in the framework of the normal management of one’s private estate, i.e. with the objective of making one’s money grow on the long-term in a secure way, it should in principle not be taxed.

If the capital gains result from speculative transactions, i.e. when the tax payer is fully aware of the risky nature of the transactions, the capital gains is qualified as a miscellaneous income and is subject to a distinct 33% tax rate. Other criteria are relevant to qualify the capital gains as miscellaneous income, such as the use of credit, the small periods of time between the transactions, the regular monitoring of the exchange rates in order to sell at the higher rate possible, etc.

Finally, in case the transactions are performed with such a regularity that one can suspect that the transactions take place within the framework of a professional activity (i.e. the trader in crypto-currencies), the capital gains realized are qualified as a professional income and are taxed as such at the progressive income tax rates.

We can easily understand that capital gains realized in the framework of crypto-currencies transactions are analysed based on the factual background around the transactions. Faced with the raise of crypto-currencies transactions the Anticipated Decisions Services published a list of questions with the aim of helping the tax payer determining in which category he / she lies. This list is available on the website ruling.be.

Tax Consult follows the new measures taken and applied by the Authorities on a daily basis and is regularly in contact with the (tax) Administration. In case of question, do not hesitate to contact our team at info@taxconsult.be or directly your file manager in order to receive a tailor-made advice adapted to your situation.

 

Tax Consult A&A