Flanders: exchange of information upon request and automatic exchange of cross-border ruling

Flanders has aligned its practice on the automatic exchange of rulings and the exchange of information upon request to Council Directive 2015/2376/EU (amending the mutual assistance Directive) as regards mandatory automatic exchange of information in the field of taxation (Decree of 17 February 2017, Belgian State Gazette, 14 March 2017).

As of 2017 any audit or information request has to be filed on the standard form determined by the Commission and any information will be exchanged via the CNN/CSI (the Common Communication Network and Common System Interface) infrastructure developed by DG TAXUD.

The cross-border rulings will be saved in the secured central registry for the exchange of information which will be established by the European Commission (expected to be operational as of 1 January 2018).

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