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taxation.be

Thursday
Aug 17th
Home arrow Companies

Resident companies

Resident companies are subject to corporate income tax on their profits whatever the source they are derived from.

Resident companies are bodies corporate that are a legal entity separate from their shareholders that are engaged in a business or profit making activity and maintain their main establishment or place of effective management in Belgium.  

The most common forms of corporate taxpayers are companies limited by shares (naamloze vennootschap (NV) / société anonyme (SA)) or the besloten vennootschap met beperkte aansprakelijkheid (BVBA)/ société privée à responsabilité limitée (SPRL)). Belgium does not recognize fiscal transparency for any type of company having legal personality except in the case of Economic Interest Groupings and European Economic Interest Groupings.

Non-profit organisations may be liable to corporate income tax as well if they are engaged in a business or profit making activity.

 

 

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