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Value-added logistics and services
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.
- 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.
- 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.
- 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.