Guide to Tax Rulings in Belgium

A unique insight into the Belgian tax structure and its world-class tax rulings system.

Why this book?

Belgium is a leading business centre, due to its geographical location at the heart of Europe, its multicultural population and its history. Multinational corporations (MNCs), both foreign and home grown, constitute the engine of Belgium’s economy, making Belgium one of the most globalized countries in the world. With its large number of foreign investors, Belgium’s tax legislators are aware of the importance of upfront legal certainty and, for this reason, the legal framework for a general formal rulings system was introduced as from 2003.

Guide to Tax Rulings in Belgium provides a unique insight into the Belgian tax structure and its world-class tax rulings system. The book begins with a high-level overview of the main tax issues that investors might face and a description of the Belgian tax rulings system. From a business perspective, the book sets out how tax rulings can support investors in establishing, operating or changing their business infrastructure in Belgium. The book gives numerous examples of successful cases and shows how tax rulings can proactively underpin investors’ specific solutions.

Tax rulings are a very powerful risk management instrument, and Guide to Tax Rulings in Belgium demonstrates how a smart use of the Belgian rulings system can proactively support businesses. Tax advisers worldwide can benefit from the transparency of the robust Belgian rulings practice as a source of inspiration: e.g. in the field of transfer pricing, multiple rulings provide concrete cases of Belgian solutions to transfer pricing issues in line with the OECD Guidelines.

The book is a valuable guide for MNCs already present in Belgium, foreign direct investors interested in having a presence and inbound investments in Belgium, tax advisers worldwide, and business people.