The federal Service for Advance Rulings in Tax Matters (shortened as “ruling service” or “ruling commission”) is headed by the so-called “committee”. The committee is composed of at least three and a maximum of six...

The last couple of years, the Belgian Ruling Commission (“Commission”) has invested heavily in expanding open communication with taxpayers. This is evidenced by, for example, the publication of an annual report as well as draft...

A temporary measure in Flanders Since 1 August 2016, it is possible to file a voluntary disclosure return on federal taxes (e.g. corporate income tax, personal income tax and registration duties levied on a federal level). As...

Smartphone applications have become big business. However, they touch on many areas and require special considerations with regards to protection of intellectual property rights, contractual restraints and tax, amongst others. Hence, the time is right for...