Innovation income deduction and transfer pricing rulings in Belgium

Contacts

brent springael Module
Brent Springael

Partner
Belgium

As head of our Tax group in Brussels, my practice covers the full range of business tax matters, domestically and internationally, focusing on IP-related tax in life sciences, media and tech & comms.

The Belgian ruling commission just announced that pre-filings (or ruling applications not preceded by a prefiling request) in regard to the innovation income deduction (“patent box”) or transfer pricing, and which relate to calendar year 2022 (tax year 2023), must be received by 30 November 2022 at the latest, so that a decision can still be issued before the deadline for submitting the corporate income tax return (or non-resident income tax return).

Companies whose accounting year does not coincide with the calendar year, should submit their pre-filing (or ruling application not preceded by a prefiling request) at least 8 months before the deadline for the submission of the corporate tax return (or non-resident income tax return).

Please contact us urgently if you would like to obtain advance certainty from the Belgian ruling commission.

View PDF version

News & Deals

More News & Deals
News Bird & Bird boosts Commercial team in Sweden with new partner Mårten Lindberg

Jul 01 2025

Read More
Deal Bird & Bird advises Engrate on €2.5 Million Capital Raise

Jun 26 2025

Read More
News Bird & Bird secures multiple wins at the Women in Business Law Awards 2025

Jun 26 2025

Read More
Deal Bird & Bird advises CapMan Plc on majority acquisition of CAERUS Debt Investments AG

Jun 24 2025

Read More
News Bird & Bird wins Five Awards at the LMG Life Sciences Awards EMEA 2025

Jun 18 2025

Read More
Deal Bird & Bird advises Gulermak Renewables Ltd on the acquisition of a 42.4 MW UK solar project

Jun 18 2025

Read More

Related capabilities