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4.5. PE Risk Grid for Foreign Entities Involved in Business Activities

The following grid depicts the potential PE risk under Belgian domestic law:

ACTIVITY                               POTENTIAL PE RISK
                             High Moderate Remote
Market research (assuming that the activity is carried out through a fixed place of business)                 X     
Solicitation (assuming that the activity is carried out through a fixed place of business)                         X       
Procurement (assuming that the activity is carried out through a fixed place of business)                               X             
Provision of services (1) (assuming that (i) the service is provided by an enterprise and (ii) it is not carried out through a fixed place of business, or it is carried out for a short period of time – say less than six months)                              X
Provision of services (2) (assuming that (i) the service is an independent personal service or, in any case, (ii) it is carried out through a fixed place of business for a sufficiently long period of time – say more than six months)                 X              
Provision of services (3) (assuming that (i) the service is provided by an enterprise and (ii) it is not carried out through a fixed place of business, or it is carried out for a short period of time – say less than six months)                                 X
Secondment of personnel (1) (assuming that (i) the personnel operates under the directions of the company to which it is seconded and (ii) it is carried for a short time- say less than six months)                        X  
Secondment of personnel (2) (assuming that (i) the personnel operates under the directions of the company to which it is seconded and (ii) it is carried for a short time- say more than 6 months)          X         
Commissionaire and similar               X           
Post-restructuring low-risk activity              X         
Ownership, rental/operation of real estate              X       
FORCE OF ATTRACTION                                        NO
BRANCH PROFITS TAX                                      NO