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This article provides a step-by-step guide for completing the 270 MLH form for corporate income tax purposes. We discuss two methods for completing the 270 MLH form and provide detailed instructions for using the “Rent (and business use rights to real property)” account template.

Table of contents

Methode 1: Using the account template 'Rent (and other rights to immovable property)'

  1. add the template to the relevant account(s)
  2. fill in the required data in the template

Reconciliation of rental costs in the account template: The reconciliation table at the top of the template lists the rent paid to the landlord, broken down into movable and immovable components. The immovable component can be further broken down for requalification. Any differences can be explained at the bottom of the table by adding additional lines.

Populating 270 MLH form via the account template:  For each property, the details for each landlord must be completed.

  • check the box 'Include in 270 MLH' for each relevant landlord
  • automatic calculation: the amounts are automatically calculated to be included in the annex
  • paid or granted: sum of the immovable component of rental costs and rental benefits, pro rata according to the ownership percentage, if applicable
  • deducted as business expenses: by default, we copy the previous field as they are usually the same. You can overtire the values if required. 

Requlification of rental income for directors and managers: 

  • Natural persons with a mandate of a director, manager, liquidator or similar function in the company must take into account that the rental income they receive from the the company for the rental of a building, may be reclassified as a renumeration of directors. 
  • Rental income includes rental benefits. These are all the benefits that the owner of a property receives from the tenant covering  certain costs, such as property taxes or maintenance work. Since those benefits are often posted on other accounts, you can add them manually. The benefits are added to the immovable component of rental income. 

Form 270NLH: The amounts are indluded in the form. 

Limit of requalification is calculated as follows:

  • calculation formula:  revalued KI (pro rata ownership) x % professional use x 5/3.
  • pro rata temporis: the limit should be adjusted pro rata time (pro rata temporis) if the rental period does not cover a full year.

  • Compare the calculated limit with the immovable component of the paid rent and rental benefits. In case of a broken financial year, amounts from the previous calendar year are also required.
You can copy amounts from the previous calendar year to the table at the top of the template by scrolling down to section 'Comparative reconciliation' and clicking on Actions>>Copy below template data above. 

Methode 2: Direct input in the form '270 MLH'

  1. Open the workflow 'Corporate Tax'
  2. Enter the data directly into '270 MLH' form

Additional information:

  • In Biztax, data must be entered per each individual landlord. As a result, we split the amounts based on the percentage of ownership, which may differ from the method used in Tax-on-web or the published contribution in the Belgisch Staatsblad.
  • What to do in a situation of co-ownership where you do not know the ownership ratio? Create a new line for each co-owner with the same real estate property details and fill in the total amount on one of the lines, and zero on the other line(s). Definitely DO NOT repeat the total amount on each line! The form in Biztax also provides a comments field to include an explanation if necessary (e.g., "owners are married and rent out the property together"). This approach was verified by Biztax.
Automatic inclusion in XBRL and Biztax: The completed data is automatically included in the XBRL export file for submission to Biztax.