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).

Chaque année, lors de l'assemblée générale annuelle, les ASBL doivent adopter leurs comptes annuels.

The EU has adopted a new Regulation setting out various temporary measures to lower prices on the energy market. The aim of the temporary measures is to reduce Russia's impact on the European energy market.

In recent years, the number of "management companies" has grown significantly, partly because of their tax-friendly regime. The government now aims to reduce this attractiveness.

Challengers can reach scale seemingly overnight, forcing market change at a similar speed. Established business models are upended,

Since 1 January 2023, a mixed VAT payer which applies the real use method to determine its right to deduct input VAT is required to notify the tax authorities by electronic means (via an E-604A or E-604B respectively).

On 16 September 2021, the Court of Justice of the European Union issued its judgement on whether the Belgian excess profit rulings could qualify as State aid scheme or not.

For nearly 30 years, Belgium has been well known for its attractive tax rules for group finance companies, international headquarters and cash-pooling companies.

The withholding tax jurisdiction of the source state is limited to 15% for dividends, as before. Withholding tax may (no longer) be withheld when dividends are paid by subsidiaries...

The European Commission is advancing a comprehensive simplification agenda for EU corporate taxation while simultaneously withdrawing proposals that lack political consensus. As negotiations on the next Multiannual Financial Framework intensify and digital taxation debates resurface, businesses face a recalibration of how tax policy supports EU objectives in practice.

D’un coup de baguette presque magique, le ministre des Finances Koen Geens a mis fin à plusieurs semaines de dissensions autour de la réforme du tax shelter.

As of 1 July 2025, Belgium will implement a new exit tax regime that will significantly alter the tax treatment of cross-border corporate mobility. This measure is part of the coalition agreement of the Arizona government...

The European Commission's proposal for an EU Inc. promises faster, digital incorporation and more harmonised corporate structures across Member States. But can this new framework genuinely reduce legal fragmentation and strengthen Europe's competitive position, or does it simply add another layer to an already complex corporate landscape?

On 4 March 2021, the Court of Justice of the EU confirmed the legality of the Commission's decision to qualify the tax regime of four Spanish professional football clubs as incompatible State aid.

The rise of remote work has fundamentally reshaped the modern workplace.

In its recent judgment of 13 March 2025 (C-135/24), the CJEU once again confirmed the incompatibility of the DRD, this time in the context of its interaction with the Group Contribution Regime ("GCR") regime.

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law. We have summarised the highlights of this edition below.

The global tax landscape is experiencing a profound transformation as the OECD/G20's Pillar Two rules are adopted. Among these, the Undertaxed Profits Rule (UTPR)...

Competition Commissioner Margrethe Vestager had highlighted as one of her top priorities the application of State aid rules to taxation.