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Belgium Corporate - Branch income

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PE profits are subject to the normal tax rate for Belgian corporations plus the possible surcharge for absence/insufficiency of advance payments (see the Taxes on corporate income section). 

As of tax year 2019 (financial years ending 31 December 2018 and later), PE profits are subject to the lowered standard CIT rate of 29% plus a 2% crisis tax, implying an effective rate of 29.58% (or 25.50% for certain capital gains on qualifying shares realised without meeting the one-year holding period or exempted when all conditions are met).

As of tax year 2021 (financial years ending 31 December 2020 and later), PE profits and capital gains on shares that do not meet the one-year holding period are subject to the lowered standard CIT rate of 25% (or fully exempt for certain capital gains on qualifying shares if all conditions are met).

Capital gains realised on real estate located in Belgium by non-resident companies are subject to a professional WHT at the normal CIT rate of 29.58% as of tax year 2019.

In general, the taxable basis is the difference between the profits actually realised and the tax-deductible costs actually incurred in the hands of the Belgian PE as determined from the separate set of accounts of the Belgian PE. No legal requirement exists to keep a separate set of accounts in the hands of the PE, in case no legal PE is deemed to exist in Belgium.

Should no separate set of accounts be kept, the taxable basis in the hands of the Belgian PE, in principle, can be determined on a lump-sum basis. As a result, the yearly taxable basis will be determined on 10% of the gross turnover realised in Belgium with a minimum of EUR 7,000 per employee (the minima vary between EUR 7,000 and EUR 24,000, depending on the kind of business) and an absolute minimum of EUR 19,000. As of tax year 2019 (financial years ending 31 December 2018 and later), this absolute minimum will be increased to EUR 34,000. As of tax year 2021 (financial years ending 31 December 2020 and later), this minimum will amount to EUR 40,000. Note that such determination of the taxable basis is often formalised in a written agreement with the local Belgian tax inspector without deviating from the tax law criteria as mentioned.


Last Reviewed - 14 December 2018

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