Do’s and don’ts of the group contribution scheme, or tax consolidation

October 28th, 2020|To The Point|

Do's and don’ts of the group contribution scheme, or tax consolidation The so-called Summer Agreement of 2017 on corporate tax reform introduced the group contribution scheme. Belgian legislation hereby gained a tax consolidation system, albeit in limited form. Author: Mady Francken, Senior Advisor BDO Tax Profit transfers The group contribution scheme centres on the idea of a profitable company within a corporate group transferring all or some of its profits to an affiliated company that [...]