8.1ÌýÌýÌýÌý Penalties for late tax filing and late payment
Belgium's penalty regime applies to both Belgian and foreign entities that are required to operate withholding. Foreign employees working for the benefit of a Belgian entity are normally subject to Belgian withholding tax (see 6.3).
Penalties and fines apply in Belgium where withholding deadlines are missed. Late payments are subject to interest (normally at 7% per annum) and fines. Fines
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