All companies based in Belgium are liable for corporate income tax (vennootschapsbelasting) if they have their official headquarters, their principal establishment, their management headquarters or administrative headquarters in Belgium, and if they are engaged in a profit-making activity. Belgium has a corporate income tax rate of 33.99% (including crisis contribution of 0.99%). Companies are obliged to make quarterly advance tax payments:

• for the first quarter, no later than April 10
• for the second quarter, no later than July 10
• for the third quarter, no later than October 10
• for the fourth quarter, no later than December 20
• See section below, new Diamond Regime