The Belgian Official Gazette Dec. 29, 2023, published Law No. 2023048795, amending various tax provisions. The law includes measures: 1) clarifying that the annual tax on insurance operations applies if remuneration for an insurance-related service is exempt from VAT; 2) allowing resident brokers and intermediaries to pay the annual tax on insurance operations to the insurer; 3) clarifying that the filing deadline for the annual tax on securities accounts (TSA) remains July 15; 4) allowing for an additional period for income tax filing for force majeure or serious cases, for taxable periods related to financial years 2024 and forward; 5) ...
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