Fee forms 281.50 - A tight deadline with severe penalties

Before 30 June, all 281.50 individual fee forms in relation to commissions, fees etc. paid or attributed during the previous calendar year have to be filed with the tax authorities. The consequences for those who fail to comply with the rules in time are severe: a separate assessment of 309% can be levied. As from calendar year 2009, all companies are obliged to file these forms 281.50 electronically!

PricewaterhouseCoopers Tax Consultants can provide you with guidance on the rules and the relevant conditions (i.e. clear advice on cases where 281.50 fee forms have to be filed, exceptions, special rules applicable to a certain sector, etc.). Our specialist technology infrastructure, knowledge and experience enable us to take on such tasks effectively and efficiently.

Special note for the pharmaceutical sector

Under the Practice Note of 29 May 2008, special attention should be paid when costs are incurred by (pharmaceutical) companies relating to seminars and congresses for the benefit of their clients (i.e. healthcare professionals).

What can PwC offer you?

Guidance or total outsourcing – We deliver what you need

PricewaterhouseCoopers Tax Consultants can assist you in dealing with your 281.50 individual fee forms:

  • The general rules (i.e. whether forms have to be prepared), exemptions and penalties for your business sector
  • Screening existing marketing policy:
    • clarify related fiscal risks
    • optimise for both marketing and tax (corporate tax and VAT) via marketing workshops
  • Information to be included on the forms:
    • payments/attributions to include
    • beneficiaries
    • amounts
  • Preparing or reviewing fee forms and any corrective/additional forms
  • Help in filing the forms (by the company itself or by us as service provider)
  • Efficient filing of large numbers of forms

For further information, contact your client engagement team!