In Belgium...

Belgium has a long tradition of informal tax agreements between taxpayers and local or central tax offices. Taxpayers can rely on these informal agreements for past acts but only provided no tax law has been breached.

Following an evaluation in the middle of 2004, the government decided to create a fully independent Rulings Service with a dedicated staff. The office currently employs more than 80 tax personnel.

Since starting in 2005, the office has reported more than 600 decision summaries relating to a variety of topics. The "best-sellers" include reorganisations, transfer pricing and income tax matters. The success rate is very high, with a large portion of decisions having been advised on by PwC.

Download the Rulings general memo.