Competent Authority

Mr Jacques FROGNIER - Director

Ms Sandra KNAEPEN - First Attaché of Finance

Service III/1 International Relations Corporate and Income Tax Administration

North Galaxy / Koning Albert II laan 33 / bus 22 / 1030 Brussels / Belgium

Tel +32 257 624 11 / Fax +32 257 992 22

Email: sandra.knaepen@minfin.fed.be

Organization

Dispute resolution : Service III/1, Section B, International Relations

Bi- or Multilateral Advance Pricing Agreements : Service III/1, Section C, International Relations

Scope of MAP & MAP APA

• Elimination of double taxation.
• Application or interpretation of treaty provisions.
• Avoid future double taxation by concluding Advance Pricing Agreements.

Domestic guidelines & administrative arrangements

Specific instructions with respect to the application of the Arbitration Convention of the EU (circular letters AFA/Intern ISR/98-0170 of 07.07.2000 and AFA N° 6/2003 of 25.03.2003). Guidelines for conducting Advance Pricing Arrangements under the mutual agreement procedure.

Time for filing

Dispute resolution : Term determined by the double taxation convention (this term may vary between 6 months till 3 years).

APA : The request has to be filed before the transaction for which the request is done is realized.

Form of request

Documentation requirement

User fees

Tax collection / penalty / interest

- At the request of the taxpayer collection is suspended during the mutual agreement procedure with respect to the amount of the tax which is contested.

- If the request of the taxpayer is rejected, late payment interest will be calculated on the period of the collection of the tax. If the taxpayer has paid the tax, default payments are due in case of exemption of the tax at the end of the mutual agreement procedure.

- The habitual rules apply.

Other dispute resolution mechanisms

Government Website