Belgium issued a circular on Fixed Establishments in 2003. AmCham Belgium urges the Belgian tax authorities to issue an updated circular, which takes into account the principles applied by the European Court of Justice in recent cases and provides legal certainty and a set of simple-to-apply and simple-to-interpret rules on the determination of whether a non-established entity has an FE in Belgium or not. For instance, the Belgian tax authorities should embrace the conclusions of the recent CJEU Case C-931/19 Titanium, stating that there is no FE if the non-established entity does not have its ‘’own personnel’’ in a given country.
Source AmCham Belgium
See also Roadtrip through ECJ Cases – Focus on ”Fixed Establishments” (Art. 44 & 45)
