Advance
ruling application
An advance tax ruling offers the opportunity to obtain legal certainty in advance regarding the tax treatment of your crypto assets.
As the tax qualification of crypto income and capital gains depends heavily on the specific facts and circumstances, an advance ruling can provide valuable legal certainty.
How does an advance ruling application work?
An advance ruling is submitted to the Belgian Service for Advance Decisions in Tax Matters (SDA) of the FPS Finance. The application sets out your situation in a complete and transparent manner and requests confirmation of the tax treatment of your crypto activities.
Need assistance with an advance ruling application? Fill in our short questionnaire and we will be happy to guide you through the process.
What is the value of an advance ruling?
An advance ruling is binding on the Belgian tax authorities, provided that the facts have been disclosed accurately and completely and are subsequently implemented as described.
It does not provide a general tax exemption, but it does offer legal certainty regarding the tax treatment of a clearly defined situation.
Why is proper preparation essential?
The assessment of crypto cases is always based on the specific facts and circumstances. As subtle differences can have a significant impact on the tax qualification, an advance ruling application requires thorough legal preparation.
A carefully prepared file increases the likelihood of a favourable decision and reduces the risk of future discussions with the tax authorities.
Need assistance with an advance ruling application?
Would you like assistance with your advance ruling application? Fill in our short questionnaire (±10 minutes). We will then contact you to schedule an appointment.
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