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.