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Practical Manual for Companies 2022.

Determination of the taxable base after the levelling reserve (pages 13 and 14 of form 200)

  1. Calculation of the taxable base after the levelling reserve (box 01330)
  2. Tax adjustments for applying the levelling reserve (boxes 01033 and 01034)
  3. Completion of the table "Levelling reserve" (page 20 bis of model 200)
  4. Practical examples