Compliance requirements and tax audit2025-09-23T11:04:52+02:00

Compliance requirements and tax audit

Advice on preparing your corporate income tax return or legal entity tax return? Or do you have questions about the tax formalities your company must comply with?
Our team of experts ensures that your tax returns and other formalities are prepared and filed in a timely and correct manner. Moreover, we look at how we can optimize your effective tax rate within the existing tax legislation.

How do we support business owners with their compliance obligations?

Our experts assist you in preparing, drafting and filing the necessary returns and offer advice on tax optimizations.

Corporate income tax return

We guide you in preparing and filing your corporate income tax return. We follow up on administrative obligations and advise you on tax optimizations. You can also count on our advice in tax procedures such as requests for information from the FPS Finance, tax audits or appeals.

1

Withholding tax return

Do you pay dividends, interest or royalties? If so, you may have to pay withholding tax. We advise you on the applicable legislation, assist with the withholding tax return and analyze whether exemptions or reductions apply.

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Reporting requirements

Despite the many intentions around administrative simplification, additional compliance requirements are constantly being introduced. We assist you in the preparation and audit of various reports such as transfer pricing documentation, minimum tax and CFC legislation. In addition, we help you standardize and streamline your reporting processes.

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Advice on tax audits?

Sooner or later every company comes into contact with the tax administration in the context of a tax audit. We assist you from the first contact with the tax inspector to the filing of any appeal rectifying unjustified corrections.

In addition, separate from a tax audit, we can analyze your file for risks and areas of concern.

Frequently asked questions regarding tax return requirements and tax audit

How much time do I have to respond to a question from the tax authorities?2025-09-10T10:51:18+02:00

In the case of an official request for information from the tax authorities (RFI), the taxpayer has, in principle, one month to respond.

  • If the RFI is sent via a letter, this period starts on the third working day after dispatch of the letter.
  • If the RFI is only made available digitally (via MyMinfin), the response period starts from the moment the document is uploaded to MyMinfin.
How often do I have to file a corporate income tax return?2025-09-10T10:50:17+02:00

Normally, a company must file a corporate income tax return once a year, after the end of the financial year. In the event of liquidations, mergers, and demergers, your company may have to file multiple returns.

What are the deadlines for corporate income tax?2025-09-10T10:49:07+02:00

The following deadlines apply for the 2025 tax year:

  • Advance payments: April 10, July 10, October 10, and December 20, 2025, for companies with a fiscal year ending on December 31, 2025.
  • Filing corporate income tax returns: in principle, corporate income tax returns must be filed within seven months of the end of the financial year. For financial years ending between December 31, 2024, and February 28, 2025, the deadline for filing is September 30, 2025. Extensions of this deadline are only granted in exceptional cases.
What are the steps in the filing procedure?2025-09-15T17:15:48+02:00
  • Advance payments: throughout the year, you as a company are required to make advance payments. A tax increment of 6.75% is charged for insufficient advance payments.
    Tax prepayments: throughout the year, your company is required to make tax prepayments. If the tax prepayments are insufficient, a tax surcharge of 6.75% will be applied.
  • Tax return: you must submit your corporate income tax return annually via the BizTax online tool.
  • Tax assessment notice: after processing the return, you will receive a final tax assessment. Depending on the tax prepayments, you will either have to make an additional payment or receive a refund.
Who must file a corporate income tax return?2025-09-10T10:44:46+02:00

All Belgian companies must file a corporate income tax return every year. Depending on their activities, associations and foundations may also be subject to corporate income tax instead of legal entity tax.

Take the first step toward growth today.

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