Global Forum on Transparency and Exchange of Information for Tax Purposes: Belgium 2018 (Second Round)
Peer Review Report on the Exchange of Information on Request
This report contains the 2018 Peer Review Report on the Exchange of Information on
Request of Belgium.
Published on April 04, 2018Also available in: French
In series:Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviewsview more titles
Key conclusions
Belgium remains a country widely open to exchange of information and that provides
timely replies and qualitative information to its many partners.
Belgium’s rating deterioration mainly results from an unfinished implementation of
the strengthened international standard on beneficial owners and reversals of case
law regarding some features of the access powers of the tax administration.
The implementation of legislative changes in Belgium should be monitored to ensure
full availability and access to information to be exchanged.