Belgium: Update on FATCA reporting for 2014

Belgian financial institutions have more time to comply with their reporting requirements under the FATCA regime. FATCA reporting for 2014 must be completed prior to the 10th day following the publication of the Belgian FATCA law in the Belgian official gazette. Currently, the law has not been enacted, but it is anticipated that the law allowing for implementation of the FATCA regime will be passed in Belgium before the end of 2015.