25

The tax return form must be submitted no later than the last day of February of the tax year's fiscal year, from December 31 of the previous year to September 30 of the tax year. In other cases, the deadline for submitting the tax return form is the last day of the seventh month after the end of the fiscal year. If there are serious reasons or force majeure, the deadline can be extended.

Under normal circumstances, within two months of issuing the assessment notice.

(Optional) Quarterly installment payments.

30/30/30

30/30/30

Capital gains are subject to the normal CIT rate (except capital gains on shares under certain conditions)：25%.

25%

18%-19%

Consolidated Ownership

See Memo

Negative

At least one

1. At least one;<br>2. At least one director must have a high school diploma and a degree certificate.

Positive

Positive

Positive

1. Starting from 18,550 euros.

See Memo

1. If there is only one shareholder, they must pay two-thirds of the subscribed capital; if there are two or more shareholders, they must pay one-third.<br>2. If you do not want to verify the capital through cash, you can provide a business plan to the Belgian Chamber of Commerce to prove that the company will not go bankrupt in the next three years.

Consolidated Ownership

Positive

Negative

At least two shareholders are required.

At least one person

Positive

Positive

Positive

61,500 euros

Negative

At least 25% must be paid in.