Transparent ruling practice in Belgium
After a tax-paying firm submits a request, Belgium’s tax authorities determine how to apply tax laws on a case-by-case basis. The benefits for your company:
- achieve certainty on the application of incentives or tax implications of a transaction or structure via the Service for Advance Decisions;
- engage in up front, informal discussions regarding the potential success of your ruling request;
- gain tailored insights on how to fine-tune and complete your request;
- a 3-month waiting period before a decision is made;
- a cost-plus method to obtain rulings for EDCs and HQs at a rate of 3 to 6%.