Filing season for corporate income tax returns is coming to a close in Belgium. The deadline for resident and non-resident companies (FY 2018)

Belgium's Program Law of 18 July 2025 fundamentally reformed the tax increase regime under Article 444 ITC by introducing a rebuttable presumption of good faith for first-time infractions. While the reform eliminates automatic 10% tax increases for taxpayers who commit their first error in good faith, significant questions remain about the practical interpretation of "good faith" and the treatment of ex officio assessments.

If a mul­ti­na­tio­nal or Bel­gian group is sub­ject to the re­gu­la­ti­ons of the glo­bal mi­ni­mum tax in Bel­gium

On December 21, 2023, the European Court of Justice ("ECJ") issued its long-awaited ruling in the case C288/22 "TP" on the VAT treatment of director fees.

The interaction of the Belgian cayman tax with the various double taxation treaties concluded by Belgium has been the subject of discussion in practice for several years.

The judgment of the Court of Justice has a long prequel.

Belgium's new coalition led by Bart De Wever of the New Flemish Alliance has drafted and announced its federal government agreement for 2025-2029, which includes wide-ranging proposals for tax reforms.

At the end of 2010, Belgium introduced a new transparency obligation for Belgian companies and permanent establishments to report in their annual tax return all payments exceeding 100,000 EUR on a yearly base made to tax havens (art. 307, §1, al.3 ITC).

Belgian family offices and fund-of-funds utilizing the Privak regime face unique challenges when investing through Luxembourg structures, particularly regarding tax-neutral status requirements and participation exemption conditions. The look-through treatment of transparent entities like SCSps can create complications with underlying assets, prompting the need for alternative structuring solutions that maintain compliance while accommodating diverse investor bases.

On 14 November, several decisions were issued by the Brussels' Tax Court of First Instance

The General Court dismissed this application on 19 July 2016, holding that the suspension of the recovery of the alleged state aid was not justified because Belgium had failed to establish urgency.

The Belgian parliament approves the first measure announced by the federal coalition agreement of 31 January 2025. It concerns the increase of the maximum amount of hours that students can work...

In its Spring Budget 2021, the United Kingdom announced to repeal the domestic provisions implementing the IRD.

In this article, we explain the individual tax implications of working in the metaverse. Personal tax on worldwide professional income is usually governed by the law of the place the work is done.

On numerous occasions in recent years the European Court of Justice (ECJ) had to decide whether VAT fixed establishments were present within corporate group structures. In each case, the ECJ ruled...

The Belgian Constitutional Court has ruled on the temporal scope of a new tax regime that presumes good faith for first-time infringements, determining whether taxpayers involved in disputes over assessments issued before the law's effective date can benefit from more lenient treatment. The decision addresses three key challenges: the temporal limitation of the new rules, the exclusion of good-faith presumption for ex officio assessments, and the absence of an equivalent regime for VAT.

Belgium has introduced public Country-by-Country Reporting ("public CbCR") through the law of 8 January 2024 amending the Belgian Code of Companies and Associations...

Employees working across borders often continue their existing pension schemes during temporary foreign employment, but this seemingly straightforward practice raises critical tax considerations that are frequently overlooked. When foreign pension contributions fail to meet specific exemption criteria under Belgian tax law, they may be treated as taxable income, potentially leading to economic double taxation at the payment stage. Recent guidance from Dutch tax authorities on their "balance scheme" mechanis

E-invoices have been getting a lot of attention in recent months. This European initiative, which aims to make the use of e-invoices compulsory in B2B relationships from 2028...

Pillar Two, which ensures that an MNE's in-scope income will be subject to a minimum tax rate of 15%, is ready to go. On December 2, the Model Rules were agreed upon within the OECD Inclusive Framework...