The following are subject to corporate income tax: companies, associations, bodies and establishments that:
- are a legal entity
- have their registered office, their main establishment, their head office or administration office in Belgium
- engage in (a) profit-making operation(s)
Companies that are subject to corporate income tax need to complete a tax return once a year.
You will find detailed information on the tax return for corporate income tax, the calculation and rates, deductions, fiscal advantages, etc. on the FPS Finances website (fr).