Annex II Indicative list of categories of entities and legal arrangements which are considered to be not subject to effective taxation, for the purposes of Article 4(2)

All EU Member States

European Economic Interest Grouping (EEIG)

Belgium

- Société de droit commun/maatschap (Civil law or commercial company without any legal status)

- Société momentanée/tijdelijke handelsvennootschap (Company without any legal status whose purpose is to deal with one or several specific commercial operations)

- Société interne/stille handelsvennootschap (Company without any legal status through which one or more persons have an interest in operations that one or more other persons manage on their behalf)

Included only if the upstream economic operator making the interest payment to it, or securing the payment for it, has not established the identity and residence of all its beneficial owners, otherwise it falls within point (d) of Article 4(2).

These "companies" (the name of which is given in French and Dutch) do not have legal status, and from the point of view