On 26 November 2012, the Belgian Tax Administration published an addendum to Circular AFZ 13/2010 (Ci. RH.421/607/890) of 30 November 2010, which provided clarifications with respect to the obligation to report payments to recipients in tax havens if the payment is EUR 100,000 or more.

The addendum provides that this obligation, next to banks and credit institutions, also do…

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