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Articoli Correlati: Belgium - taxable profit - tax consolidation regime (intra-group contribution)

Beginning in 2019 (fiscal year 2020), taxpayers in Belgium can benefit from the tax consolidation regime (called intra-group contribution), under which the taxable profits of one company can be “absorbed” by the losses of another company of the group, which occurred in the same year. However, these rules prohibit tax consolidation for holding companies that receive dividends and this exemption may not be compatible with the 2011 European Union Directive on parent companies and subsidiaries (PSDs). In application of the new Belgian regime, the losses of the current year of a Belgian company can be offset by the profits of another Belgian company belonging to the same group, subject to some conditions.