(July 5, 2015)

On July 3, 2015 the Belgian Federal Public Service Finance (FPS Finance) (Federale Overheidsdienst Financiën (FOD)) issued a press release announcing that on July 1, 2015 it established 7 centers ‘Large Enterprises’. These centers will be responsible for the auditing of large enterprises and the treatment of disputes with large enterprises. The FPS Finance announced that it also established 1 center ‘Large Enterprises Management and Specialized Controls’.

Until July 1, 2016 the files will still be handled by the existing audits corporate income taxes, audits legal entity taxes and audits non-residents.

Two types of centers

The 7 centers ‘Large Enterprises’ will handle all aspects of taxes for around 15,000 enterprises and non-profit organizations. It will no longer be the sort of taxes involved, like for example VAT or corporate income tax that will determine how the authorities are organized. It will be the enterprise or non-profit organization itself that will form the base for how the authorities will be organized.

Within the center ‘Large Enterprises Management and Specialized Controls’ the department ‘sector coordination’ will function as a single point of contact for the large enterprises. According to the press release large enterprises and associations can contact the sector coordinators for:

• Request for specific information regarding taxes;

• Certificates and permits;

• Questions regarding the deadlines for filing tax returns and the ways by which such returns should be submitted;

• Etc.
  

This center ‘Large Enterprises Management and Specialized Controls’ will also be responsible for the control and the handling of disputes in four specific areas: specific sectors, transfer prices, Tax Shelter and several taxes (diversen taksen)

Which enterprises?

According to the press release an enterprise or association is considered to be a large enterprise if she meets one of the following conditions:

• Size of the partnership or legal-entity:

  • Either the average number of employees employed during the year exceeds 100;

  • Or at least 2 of the following three conditions are met:

    • The average number of employees employed during the year exceeds 50;

    • The revenues for a year exceeds Euro 7.300.000 (Excl. VAT);

    • The total value of the assets exceeds Euro 3.650.000;

• Specific business sectors:

  • if they are supervised by the FSMA or NBB;

  • If the are registered on the list of private privaks with the FPS Finance;

• A group of enterprises;

• A group of enterprises that form a fiscal unity for VAT purposes of which at least one member meets the conditions mentioned above.

More information can be found in the following documents, which are available in the Dutch and the French language.

The list of centers ‘Large Enterprises’ and there contact data (in Dutch or in French);

The decision of the President of the committee of directors regarding the establishment of the services of the Administration LE (in Dutch or in French).

For further information click on the language of your choice to be forwarded to the press release as issued by the FPS Finance on July 3, 2015 in that language (in Dutch or in French).

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