The Belgian parliament is considering a draft bill containing several tax liability provisions, including joint and several liability of directors, contractors in respect of subcontractors, and others. In particular, the draft bill provides:
- In case of companies and associations, directors may be held liable for the payment of wage (withholding) tax and VAT obligations arising from 1 January 2020, as well as criminal penalties, although for large companies, the liability may apply for any o…