Provision for collective dismissal: a question of timing under article 48 or a question of obligations under article 194 of the ITC 92?

ENG

➡️ The conditions for the tax exemption of provisions for risks and charges are relatively clear, but their application in practice is less straightforward.

➡️ For the Fiscale Actualiteit review, we analyze these conditions in the specific context of collective dismissal under the title: "Provision for collective dismissal: a question of timing under Article 48 or a question of obligations under Article 194 ITC 92?".

➡️ Bronckaers, L., “Voorziening voor collectief ontslag: een kwestie van timing in de zin van artikel 48 of een kwestie van verplichtingen in de zin van artikel 194 WIB 92?, Fiscale Actualiteit, nr. 23, juni 2025, p. 1 - 9.