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Co-operative Tax Compliance Programme

The Co-operative Tax Compliance Programme (CTCP) offers a new way for very large companies and Belgium’s Federal Public Service Finance (FPS Finance) to work together in a relationship based on justified trust and transparency.

Through the CTCP, large companies and FPS Finance’s Large Enterprises Administration are able to cooperate in a partnership based:

  • on an understanding of each other's position
  • and on clearly agreed expectations.

This makes it possible to manage tax risks and to create as much legal certainty as possible.
 

 Find out more about the CTCP (PDF, 409.62 KB)
 

The Co-operative Tax Compliance Programme (CTCP) in brief

  • What is CTCP?

    The CTCP allows companies to receive faster legal certainty in tax-related matters. Companies also benefit from a boost to their tax image and from improved corporate governance and internal risk management systems.

    The existence of a robust Tax Control Framework – i.e. a set of processes, internal control procedures and roles and responsibilities ensuring that a company’s tax risks are known and controlled – is one of the key features together with a pro-active and open dialogue.

    The ultimate goal is to achieve faster legal certainty for companies and improved compliance with tax obligations.

    The CTCP is built upon eight key principles:

    • a single point of contact and a follow-up team
    • business knowledge and business-related insight
    • compliance with legal tax obligations and equal treatment in terms of tax
    • tax strategy and planning transparency within authorised legal boundaries
    • proactive notification and transparent communication
    • presence of a Tax Control Framework
    • faster legal certainty by working in the present
    • a tailored audit strategy.
  • Which taxes are covered?

    The CTCP covers income tax, value added tax, tax assimilated to income tax, and miscellaneous taxes that fall under the authority of the LE Administration (with the exception of provisions relating to levying and collection of taxes).

  • Is it for my company?

    The CTCP targets very large companies that are subject to corporate income tax or non-resident corporate income tax.

    These are identified based on their turnover, balance sheet total, number of employees and amount of taxes paid.

    If there are other companies in their group, these will also be included in line with consolidation rules.

    The companies should have a Tax Control Framework in place.

  • What are the advantages to my enterprise?

    • More hedged tax risks
    • A single point of contact
    • Faster legal certainty
    • An improved tax image
    • Enhanced corporate governance
    • More robust risk management systems
    • More voluntary compliance
    • More efficient tax audits
    • Fewer disputes.
  • How to apply?

    CTCP: les 4 phrases

    The CTCP is divided into four phases.

    • Application and preliminary discussion between company top management and the LE Administrator to explore the possibilities for applying the CTCP.
    • Intake phase, during which the rules of play of the CTCP are discussed.
    • Acceptance phase – the CTCP comes into effect once it has been signed by both parties.
    • Operational mode with consultation, filing and assessment: this is the active phase of the CTCP.

    More info