close window
Log in
Register
PwC Belgium
Contact Us
About Belgium
Practical information
Tools
Legal
About Site Provider
E-mail Webmaster
Site Map
Privacy rules
About Belgium
Introduction to Belgium
Geography & climate
History & government
Population & social patterns
The economy
Stock markets
Foreign investment and trade opportunities
Belgian holding company
Belgium: Notional Interest Deduction (NID)
Patent income deduction (PID)
Belgium: the investor’s gateway between the EU and Asia
Unilateral downward adjustment of Belgian taxable profit
Belgium's Advance Ruling Practice : a Powerful Risk Management Instrument in Tax Planning
Belgian interest withholding tax exemptions
Belgian foreign tax planning for royalties
Inbound investment: Belgian patent company
Importing into & exporting from Belgium
Description of the Belgian customs context
Import restrictions
Customs warehousing
Use of local representation
Exports
Practical information
What entity do you want to set up?
What is the most appropriate form of doing business?
Comparison table
Pros & cons
Regulatory requierements per status
The regulatory environment in Belgium
The Belgian branch
Intellectual property
Patents
Trademarks
Designs
Copyright
Employment laws & practices
Labour environment
Social documents
Labour conditions
Social security
Payroll costs
Foreign personnel
Accounting principles and practices
Account requirements
Comparison Belgian GAAP and IFRS
Audit requirements and practices
Legal requirements
The accounting profession
Auditing standards
Independence rules
Corporate income tax
Who is subject to corporate income tax?
What are the corporate income tax rates?
What is the tax base?
Capital losses and gains
What fiscal corrections increase the tax base?
What fiscal corrections lower the tax base?
Whitholding taxes on dividends interest and royalties
Deductibility of royalties and interest
Can dividends be deducted?
Tax treaties
Transfer pricing
Personal income tax
Who is liable to Belgian personal income tax (PIT)?
Overview of personal income taxes - taxable income and deductible components
Real estate income
Income from movable property
Miscellaneous income
Earned income
Expenses qualifying for tax relief
Personal tax planning
VAT
Registration
Invoicing
VAT accounts and record-keeping
VAT returns
VAT refunds
VAT rates
Special rules applicable in Belgium
Tools
Need help to define the appropriate entity?
Timeline
Business information
PwC Belgium
Contact Us