Law & Numbers - News Tax

French enterprise participating in trade fairs in Belgium : permanent establishm


A french company which participates in trade fairs in Belgium several times a year has a permanent establishment in Belgium if ...

it makes use of a stand for the promotion and sale of its products and if the computation of the time spend in Belgium exceeds 30 days in a civil year, a Belgian tribunal ruled ( First instance Ghent 15th may, 2008). This is conform to the Belgian-French tax treaty whose art. 4 states that any installation used by entertainers, itinerant vendors, stall keepers, etc. and at their free disposal during at least thirty days in one civil year is considered as a permanent establishment.

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