IS YOUR COMPANY ACTIVE IN BELGIUM? HOW TO DEAL WITH RECENT LETTERS FROM THE TAX AND SOCIAL SECURITY AUTHORITIES?
Foreign entrepreneurs who provide services in Belgium are currently receiving letters from both the Federal Public Service Finance and the Social Security Office for Self-employed Entrepreneurs (NISSE). Each of them are separately reminding you of compulsory formalities.
1. Tax
Foreign companies have to file a non-resident corporate tax return. The deadline for the income year 2019 ends on 16 November 2020. Rapid action is therefore required!
Perhaps such a declaration was also already compulsory for the income year 2018? In that case, the tax authorities will impose an administrative fine on you for this omission and insist that you still comply with your obligations.
2. Social contribution for companies
The NISSE may also send you a letter. After all, every company that is subject to the taxation of non-residents also has to pay a separate social security contribution. This is in fact simply an extra levy, which, incidentally, you do not build up any social rights with.
If you have not complied with this obligation, you still have 30 days to join a Belgian social insurance fund.
If you do not respond in time, your company will be affiliated ex officio. All costs incurred will be charged to you.
After the affiliation, you will receive a settlement of the contributions due.
Have you also received such a letter from the tax authorities or the social security office? Contact us as soon as possible to examine your situation thoroughly and react appropriately.