The European Commission has unveiled its most comprehensive EU direct tax framework review to date, shifting policy focus from anti-avoidance measures toward competitiveness and simplification. The Tax Simplification Package promises EUR8 billion in annual savings through sweeping changes to withholding taxes, dividend taxation, interest limitation rules, and cross-border structures. These reforms will fundamentally reshape how businesses structure their European operations, requiring careful analysis of ex

The past few years have proven fruitful for investors diversifying their property portfolios with commercial real estate. These investments offer better financial returns than residential properties and are typically good hedges against inflation.

The EU Savings Tax Directive (2003/48/EC) is intended to ensure that savings income in the form of interest payments made in one member state to physical persons residing in another member state are taxed in accordance with the legislation of that member state.

The Belgian federal government is looking to implement a new tax on capital gains realised on financial assets that is due to enter into force on 1 January 2026.

On 6 January 2004 the European Court of Justice ("<B>ECJ</B>") dismissed the appeal by the European Commission<SUP>1</SUP> and others against the Court of First Instance’s ("<B>CFI</B>") decision<SUP>2</SUP> to annul the Commission’s <I>Bayer/Adalat </I>decision.

From January 1 2006 - and for book years ending on December 31 2006 or later - all Belgian companies will be able to benefit from a deduction for risk capital, also referred to as a notional interest deduction. For tax purposes, every company will be treated as if it had borrowed its own funds at a yearly interest rate equal to that of the 10-year Belgian government bond. The notional interest thus computed will be deductible from the tax base.

Belgian tax procedures vary slightly depending on the type of tax. However, a common feature of Belgian tax procedures is that there is no fee or cost due to the tax authorities or to the courts.

At the end of January, five political parties agreed to form a new Belgian government and presented the federal government agreement.

Als aannemer bent u verantwoordelijk voor de aan te rekenen btw.

In oktober 2022 keurde de Raad van de Europese Unie een noodinterventieverordening betreffende de hoge energieprijzen goed (Verordening (EU) 2022/1854 van de Raad van...

Belgium's Federal Government implemented a new Expat Tax Regime, which came into effect on 1 January 2022.

As we enter the ESG era, which will require major renovations to buildings, this ruling has caused the Belgian regime to falter and could be a cause for concern for the real estate sector.

La Belgique a longtemps été considérée comme un paradis fiscal grâce à l'absence de taxe sur les plus-values pour la gestion normale d'un patrimoine privé. Depuis le 1er janvier 2026, une nouvelle taxe sur les plus-values des actifs financiers a été instaurée avec un taux forfaitaire de 10% et un abattement de 10 000 € par an. Les dirigeants d'entreprise détenant au moins 20% des actions peuvent bénéficier d'une exonération de 1 000

On 31 January 2025, a political agreement has been reached to form a new Belgian government.

Council Regulation 1/2003 of 16 December 2002 on the implementation of the rules on competition in Articles 81 and 82 of the Treaty<SUP>1</SUP> ("Regulation 1/2003") has revolutionized the enforcement of the EC competition law since its entry into force in May 2004. Regulation 1/2003 introduces major changes in the procedure governing the implementation of art. 81 and 82 of the EC Treaty ("ECT).

The law of 17 December 2025 on the reform of personal income tax introduces a measure aimed at countering the disproportionate granting of lump-sum benefits in kind (BIK).

This client memo intends to give you a brief overview of the CRD III transposition in Belgium and addresses certain key implementation issues, including questions that various clients have posed to us in the past weeks

Belgium has long recognised the role of research and development (R&D) and innovation in its economic development and competitiveness – and the need to remain an attractive destination for companies looking to invest in cutting-edge technologies.

On 11 April 2025, the Belgian Council of Ministers reached a significant agreement. Commonly referred to as the "Easter Agreement", it encompasses various reforms, including notable tax reforms.

Recent Belgian court rulings have intensified scrutiny of intellectual property transactions, particularly concerning DEMPE functions and income reallocation. A landmark judgment on trade name royalty payments establishes critical precedents for how Belgian tax authorities can apply transfer pricing principles to challenge the deductibility of such payments.