Belgium: cooperative tax compliance program

The Belgian tax authorities are launching a pilot cooperative tax compliance program (CTCP) for “very large enterprises”, intended to establish “further collaboration between the tax authorities and the enterprises, based on trust, transparency and faster legal certainty, in order to enhance compliance”.

Participation in the CTCP will be available only to very large enterprises and must include all members of the group (i.e. resident or non-resident companies and permanent establishments in Belgium, based on consolidation rules). A participating company also will need to comply with a number of other conditions, including timely filing of tax returns; no outstanding tax liabilities; and no significant late payment interest charges, or instances of negligence, violations or fraud in the last three years. The company also must have a functioning tax control framework.

The CTCP will cover income tax and taxes associated with income tax, VAT and other miscellaneous taxes as listed in the Belgian tax authorities’ announcement. There is no opt-out and the CTCP will always cover all of these taxes.

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