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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Belgium: Underlying Tax

Documents needed to support the underlying tax claim

The accounts and the notice of assessment headed Aanslagbiljet/Avertissement - Extrait de Role showing the tax assessed. The tax due for credit is shown on the top line of the tax calculation under Belasting berekening/Impot calcul.

Legal reserve 

Relevant profits are reduced by transfers of 5% of annual profit until the reserve reaches 10% of the share capital.