Document background
The Intercompany Service Agreement is essential for corporate groups operating in Belgium to formalize service arrangements between affiliated entities. This document is typically used when one group company provides services such as IT support, administrative functions, management services, or technical assistance to another group company. It must comply with Belgian corporate law, tax regulations (particularly transfer pricing rules), and EU requirements including GDPR. The agreement serves multiple purposes: documenting the service relationship, ensuring regulatory compliance, establishing clear operational parameters, and protecting both parties' interests while maintaining group efficiency. It's particularly important for tax compliance, audit purposes, and demonstrating arm's length arrangements to regulatory authorities.
