Belgium : "Fiche 281.50"

Aloe vera business;  the distributor Forever Living earns income in different ways by selling products, receiving commissions on purchases of a 'downline' or It will often be a combination of these two methods.

As in almost all other countries, the Belgian tax authorities consider this income as amounts that must be declared for tax purposes. Naturally in almost all cases, this income is gross: people incur fees to generate income and these fees can be deducted from these gross profits. But in almost all cases, the administration will expect them to be justified.

When selling products, only the merchant (= distributor) can know what he has sold and at what price.

• With regard to the commissions (see also footnote number 1) that people receive, only the person paying these commissions knows precisely how much they amount to per person. In our case, Forever Living Products pays these commissions. The Belgian tax authorities now expect all these payers, including Forever Living Products, to disclose to it each year the amount paid in commissions per person. It's the law: Forever Living Products can't get out of it.

It is of course good to know that there is also a limit for which this measure does not apply: in the case of annual amounts not exceeding a total amount of 125 euros.

• The amounts that must be declared are the total sum of all 'Self Billing Invoices' that are sent each month throughout the year by Forever Living Products to its distributors. It is therefore very important to keep these invoices!

Please note : we are making a declaration for a full year. On all our 'Self Billing Invoices' the month in question is mentioned. The invoice made in January, but on which is entered the month of "December", must be taken into account in the tax return of the past year.

For more information, you can consult the website of the Belgian tax administration (http://www.fiscus.fgov.be) as well as a personal financial advisor.

1- 'Commissions' is the official term for 'bonus', bonuses that a distributor receives on purchases at Forever from a distributor of its downline.