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Digital ‘collaboration' platforms that connect suppliers of services to their customers are subject to new reporting obligations.

Belgium is one of the earliest countries to introduce a Pillar Two notification requirement—a new milestone in global implementation of the OECD's initiative.

L'arrêté était attendu par les praticiens, les communes et les contribuables.

In case of amicable termination of a private sales agreement for a property signed under condition precedent, the proportional registration (evenredig registratierecht / droit d'enregistrement proportionnel) ...

On 15 July 2024, Belgium introduced legislation updating the transfer pricing documentation requirements applicable to in-scope Belgian corporate taxpayers.

Groups with Belgian entities that are in scope of the Pillar Two rules must register at the Crossroads Bank for Enterprises (CBE).

The draft bill approved at the Council of Ministers meeting on Friday, Oct. 27, 2023, proposes a whole number of changes to the cayman tax to ensure - in its own words - that several "loopholes" are closed.

The 30 September UBO Register filing deadline is just around the corner.

The pandemic led to unprecedented circumstances in the workplace, with millions of people having to work from their homes. With teleworking gradually becoming...

Transfer pricing has been one of the Belgian tax authority's main areas of focus in recent years, and is increasingly important in Belgian tax practice.

A law adopted on the 20th of November 2022 contains major changes to the Belgian tax procedure.

The recharacterisation of a share deal into an asset deal based on tax abuse is the Loch Ness monster of the Belgian real estate sector: everyone talks about it, but no one has ever actually seen it.

BEFIT stands for "Business in Europe: Framework for Income Taxation" and is the object of a draft EU directive proposed by the European Commission on 12 September 2023.

It is once again that time of year when corporate tax returns come into focus.

Pendant près de 40 ans, la Belgique a attiré des travailleurs étrangers avec un régime spécial d'imposition des cadres étrangers, les « expats ».

On 3 December 2020, Advocate General ("AG") Kokott issued a favorable opinion about the appeal lodged by the E.U. Commission against the General Court's judgment of 14 February 2019...

De programmawet van 22 december 2023 heeft de regels van de Kaaimantaks verstrengd. In een recente parlementaire vraag is aan de Minister van Financiën nu de vraag gesteld...