Innovation income deduction and transfer pricing rulings in Belgium

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.

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