Annually before the end of June, all individual fee forms 281.50 in relation to commissions, fees, ... paid or attributed during the previous calendar year have to be filed with the tax authorities. Those who fail to comply with the rules in time risk to be subjected to a separate assessment of 103% or 51,5%.
PwC Tax Consultants can provide you with guidance on the rules and the relevant conditions (i.e. clear advice on cases where fee forms 281.50 have to be filed, exceptions, special rules applicable to a certain sector, …). Our specialist technology infrastructure, knowledge and experience enable us to take on such tasks effectively and efficiently.