Belgium Gazettes Law Introducing Tax Liabilities for Company Directors, Partners, Shareholders, Contractors

The Belgian Official Gazette Dec. 28 published Law No. 2021034484, introducing various tax liabilities for company directors, partners, shareholders, and contractors. The law includes measures imposing: 1) tax liability on company directors for tax debts and penalties related to specified VAT obligations; 2) tax liability on partners and shareholders of the tax debts of specified entities in proportion to their participation in the entity’s capital; 3) joint and several liability on contractors for tax debts of subcontractors, with exceptions for green industries; and 4) tax liability on the acquiring company in a merger for tax debts of the acquired company. ...