Belgium Business & Corporate Tax Guides
7 guides on Corporate tax, company forms, holding companies, and insolvency.
Belgium Board Member and Director Fees Tax Guide (Bestuurdersvergoedingen, Tantièmes, Jetons de Présence)
Belgian taxation of board members and directors — the distinction between executive and non-executive directors, the 30% withholding tax on directors' fees, the social security treatment, the deductible expense rules for the company, and the personal income tax treatment.
Belgium Business Expenses Guide (Beroepskosten, Frais Professionnels)
deductible business expenses in Belgium — the general deductibility criteria, the specific expense categories (car expenses, meals, gifts, home office, C3 certificate), the fixed professional expense allowance, and the non-deductible expenses.
Belgium Business Closure and Liquidation Guide (Vereffening, Liquidation, Stopzetting)
closing a business in Belgium — the liquidation procedure, the dissolution tax (vereffeningsbelasting/impôt de liquidation), the VVPR-bis liquidation reserve, the final corporate tax return, and the personal tax implications for directors and shareholders.
Belgium Company Forms Guide (Rechtsvormen, Formes Juridiques)
Belgian company legal forms — BV, NV, VZW, CommV, Maatschap, eenmanszaak — with detailed comparison of liability, capital, tax, and governance.
Belgium Corporate Tax Guide (Vennootschapsbelasting, Impôt des Sociétés)
Belgian corporate income tax — standard 25% rate, SME reduced rate of 20% on first €100,000, notional interest deduction (NID/notionele interestaftrek), VVPR-bis liquidation reserve regime, investment deduction, patent income deduction, loss carry-forward rules, CFC rules, and ATAD implementation.
Belgium Holding Companies Guide (Holdingvennootschappen, Sociétés Holding)
Belgian holding company taxation — participation exemption (DVV), notional interest deduction (NID), VVPR-bis, tax-transparent structures, and substance requirements.
Belgium Starting a Business Guide (Onderneming Starten, Création d'Entreprise)
starting a business in Belgium — legal forms (BV, NV, VZW, CommV, Maatschap), company registration via KBO/BCE, enterprise counter, VAT number, social security for self-employed (RSVZ/INASTI), and compliance requirements.