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Value-added logistics and services

Are you starting logistics operations in Flanders or Europe? Below is the 3rd of 5 possible business scenarios – ranging from a representative office to a fully-fledged international distribution center – for structuring your logistics activities.

Flanders is the ideal connection between the south and north of Europe. Flanders also is very attractive in terms of infrastructure, logistics, supply chain facilities and other services we can make use of. Product delivery, for example, is outsourced to excellent transportation companies in the area.

JBS-Toledo (Brazil)

Status

  • No legal entity in Belgium.
  • Deemed Belgian Permanent Establishment (PE).
  • You own stock, stored and managed in a warehouse of Belgian PE.
  • You take care of VAL & VAS in Belgium including after-sales service.

Direct tax aspects

  • Profits attributed to Belgian PEs are taxable in Belgium.
  • Taxable profits of Belgian PEs can be determined on a cost-plus basis.
  • Upfront ruling can be obtained on low mark-up.
  • Belgian PEs can claim Notional Interest Deduction (FY2016: 1.131%). 
  • For equity invested in the Belgian PE.

Indirect tax aspects

  • For indirect tax aspects on stock, see scenario 2.
  • If a PE for VAT purposes, input VAT can be deducted via the periodical VAT return of the PE. 
  • No VAT on VAS/VAL services by the Belgian PE to your head office.

Interested in setting up logistics operations in Flanders?

Let us help you!

  • We can introduce you to other companies, banks and regulators
  • We organize site visits to real estate locations
  • We assist with all legal aspects of setting up a business
  • We're an official government agency
  • Our services are completely free
  • We are a team of international experts

Receive our handbook to setting up logistics in Flanders

  • It's completely free.

  • Learn about Flanders’ central location and intermodal infrastructure.
  • Get to know your future partners in logistics innovation.
  • Discover financial incentives and fiscal advantages for your business.
  • Choose your ideal scenario for starting operations in Flanders.

Handbook to setting up logistics in Flanders

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