Corporate tax alert (01/08/2013)
Tax authorities publish new guidelines on the application of the secret commissions’ tax
On 22 July 2013, the Belgian tax authorities issued a circular further clarifying the ‘softening’ introduced by the Law of 17 June 2013 in relation to the so-called 309% ‘secret commissions’ tax’.
The Law of 17 June 2013 and this new circular aim to end the commotion that arose in the wake of the Administrative Commentaries’ 2010 update through the circular letter Ci.RH.421/605.074 (AOIF nr. 71/2010) and the internal instruction of 27 July 2011.
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