DT3440 - Belgium: Underlying Tax
(1)
Documents needed to support the underlying tax
claim
The accounts and the notice of assessment headed
Aanslagbiljet/Avertissement – Extrait de Role showing the tax
assessed. The tax due for credit is shown on the top line of the
tax calculation under Belasting berekening/Impot calcul.
(2)
Legal reserve
Relevant profits are reduced by transfers of 5% of annual
profit until the reserve reaches 10% of the share capital.
