In view of the inflation experienced in 2022 and the lack of margin for wage increases, the government has taken steps to allow companies that had high profits in 2022...

On June 25, 2014, the Brussels Court of Appeal confirmed an earlier ruling (dating from 2010) from the Tribunal of First Instance.

On 28 November 2024, the Court of Justice delivered its judgment in the RHTB case (C-622/23). This judgment, eagerly awaited by tax professionals, confirmed the trend of recent years...

The mobility budget entails a possibility offered by an employer to its employees to exchange their company car or the entitlement to a company car for a budget.

On January 20, the Council of Ministers adopted Council Regulation (EC) No. 139/2004 concerning the control of concentrations between undertakings (Regulation 139/2004). This new regulation, which replaces Regulation 4064/89, significantly increases the powers of the Commission to review and, if necessary, block transactions having a Community dimension, while at the same time bringing more flexibility to the review process. Regulation 139/2004 will enter into force on May 1, 2004.

The Circular sheds light on the practical application of the QM case regarding the Belgian VAT treatment of company cars. In short, it states that, under certain conditions, the provision of a company...

On 24 December 2011, the Democratic Republic of Congo (D.R.C.) finally ratified the income tax treaty it signed with Belgium on 23 May 2007.

Only a few months left before the entry into force of mandatory electronic invoicing (or e-invoicing) in Belgium. The highly anticipated Royal Decree of 8 July 2025 specifies...

This may lead to unexpected tax consequences for the company.

Article 275/5 ITC92 provides for a partial exemption from payment of withholding taxes for shift work. One of the requirements for its application is that the consecutive shifts...

The taxation of income from financial instruments, primarily capital gains, in the federal coalition agreement has already been the subject of much debate.

The Belgian government has completed its budgetary discussions. The traditional State of the Union on the 2nd Tuesday of October went ahead.

A recent tax ruling of the Belgian tax authority (the Tax Ruling) confirms that a transfer of the registered seat of a company from the United States ...

Despite its overall high tax burden, Belgium was one of the few countries worldwide that didn't have a general capital gains tax for individuals. The introductions of a capital gains tax by the Arizona coalition...

On 23 May 2025, the Belgian Supreme Court (Cour de cassation / Hof van Cassatie) referred a preliminary question to the Court of Justice of the European Union ("CJEU") regarding the VAT deduction treatment of business transfers where the premises are not sold but instead leased to the purchaser (Cass., F.22.008.N).

Taxpayers can recover withholding taxes (WHT) that were unduly withheld by the debtor, for example, on Belgian dividends, interest, or where a payroll tax exemption was incorrectly applied.

The Court of Cassation recently delivered an important decision regarding the accounting and tax treatment of debt restructuring operations performed by way of a debt-equity swap.

L'Union européenne (UE) adoptera bientôt une directive visant à imposer aux "plates-formes numériques" l'obligation de collecter et de declarer...

Belgium remains committed to introduce mandatory B2B invoicing for VAT taxable persons established in Belgium as from 1 January 2026 although it now formally communicated...

On 12 December 2024, the European Court of Justice delivered its judgment in the Weatherford Atlas Gip case (C-527/23).