The ruling commission has communicated that pre-filing requests or ruling requests (without pre-filing) regarding transfer pricing or the innovation (or patent) income deduction concerning the corporate tax return that will be filed by the end of September 2020 must be introduced on or before 31 January 2020.
For companies that are not closing their annual accounts on a calendar year basis, the request to the ruling commission must be made by a date that is at least eight months before the ultimate filing date of the corporate tax return.
Read a September 2019 report prepared by the KPMG member firm in Belgium
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