News & Analysis as of

Reporting Requirements Belgium

A&O Shearman

New and increased investigation possibilities for the Belgian tax authorities as of 2023

A&O Shearman on

Over the last few months, the Belgian legislator has enacted new measures that will expand the tax authorities' investigative powers from 2023 onwards. These measures include longer and new tax assessment periods, as well as...more

A&O Shearman

Basic banking service for undertakings - basic or baffling

A&O Shearman on

In November 2020, the right for undertakings to a basic banking service was introduced into the Belgian Code of Economic Law. The adoption of this law follows more than 17 years after the adoption of the law of 24 March 2003...more

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