On 3 September 2015, The Belgian Federal Public Service (SPF) Finance issued an addendum to Circular AFZ 13/2010 clarifying that the non-deductibility of unreported payment to residents of tax havens does not apply in cases where the EU rules on the free movement of capital and the non-discrimination provisions of an applicable tax agreement apply. This refers to the rule in effect from 2010, that direct or indirect payments to tax havens must be reported in the annual tax return when such pa…