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...

Le budget mobilité permet aux travailleurs qui disposent ou peuvent prétendre à une voiture de société d'échanger ce droit contre un budget qu'ils peuvent répartir librement entre trois piliers...

Eager to cut the budget deficit, the Di Rupo government has proposed several new tax measures, including new restrictions on the notional interest deduction (NID) and more stringent thin capitalization rules.

The Belgian Parliament has adopted three pieces of legislation which set out new rules regarding VAT chargeability, groupings and the small business exemption threshold.

A draft bill overhauling the so-called expatriate tax regime for executives and specialists ("expat regime") is currently being considered by parliament.

The European Commission proposed on 16 March 2011 a Directive (COM 2011/121) on a Common Consolidated Corporate Tax Base ("CCCTB") (the "Proposed Directive").

Belgium has long been considered a tax haven due to its lack of capital gains tax on financial assets managed within a private estate. The Act of 6 April 2026 introduces a new capital gains tax regime with a 10% fixed rate and generous allowances, including a €1 million exemption for business owners holding at least 20% of company shares. Despite this change, Belgium's competitive tax structure with step-up provisions for new residents and deferred exit taxes may continue to attract entrepreneurs and

On 4 September 2023, the Belgian VAT authorities issued Circular 2023/C/72 providing some useful guidance on Belgian VAT treatment of company cars provided by Luxembourg employers to employees...

In a Circular dated 1 December 2010 (Circular AOIF 70/2010, Ci. RH. 81/600.928), the tax administration provides guidance on the tax return filing obligations, the tax assessment and the tax collection after a merger or split-up.

AI and the wave of automation that it heralds opens a world of possibilities, but it also threatens jobs. Could a tax on robots help ease the transition?

In a country where 15% of all income earned by families in 2013 was transferred to savings accounts, the tax rules applicable to such income is a hot topic.

Arcomet Romania (Arcomet RO), part of the Arcomet Group (Arcomet BE), carried out crane rentals and sales in Romania, while Arcomet Belgium managed the group's strategy and supplier negotiations.

At the Council of Ministers meeting on 20 March 2024, the government reached an agreement on adapting the WHT exemption for work shifts.

Following recent legislative changes and the resulting uncertainty regarding the application of the Tate & Lyle withholding tax exemption...

The recent introduction of a favourable tax exemption for patents should provide a significant fillip for companies involved in research and development in Belgium.

The Act of 15 December 2005 on the abolishment of bearer securities prescribes that they must be converted into registered or dematerialised securities before 31 December 2013.

Belgium implemented the Pillar Two rules at the end of last year via publication of the Law of 19 December 2023 (Belgian Pillar Two Law). The Pillar Two rules entered into force on 31 December 2023...

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...