Significant Increase Of Surcharge In Case Of No Or Insufficient Tax Prepayments
| Published date | 28 March 2024 |
| Law Firm | Loyens & Loeff |
| Author | Mr Nicolas Lippens, Marc Dhaene, Linda Brosens and Laure Moorees |
During the taxable period, companies in Belgium have the possibility to make prepayments on the corporate income tax due. Although a company is not obliged to make prepayments, the corporate income tax due will be increased with a non-deductible surcharge if no, or insufficient, prepayments are made. The rate to calculate this surcharge has increased significantly for 2024.
For assessment year 2025 (income year 2024), the surcharge is calculated at a rate of 9% (previously 6.75%), resulting in an increase...
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