Belgium: Actions on AEOI for Digital platform operators
The Belgian Gazzette published Law No. 2022043134 which focuses on administrative cooperation on taxation regarding the required automatic exchange of information (AEOI) and the law became effective on January 1, 2023.
The Law expects to:
- Require operators of digital platforms to gather data about counterparties and sellers and give it to the Belgian authority;
- Permit investigators from other EU nations to actively participate in the investigation on Belgian territory;
- Implement technical modifications and
- Establish a framework for joint audits to be carried out by relevant authorities.
Source: fgov.be
