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

The Royal Decree of 14 August 2018, which will enter into force on 31 October 2018, defines the regulatory framework for the new central register of beneficial ownership.

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

From a tax point of view, an acquisition of own shares can be interesting especially when economic or financial reasons to do so also exist.

What should employers in Belgium have in mind from the start of 2020? This article sets out some key points.

Copyright income benefits from a particularly advantageous tax treatment. Up to a certain ceiling these are taxed at a separate rate of 15%.

The COVID-19 crisis has emphasised the importance of having performant insolvency proceedings. As of now, new measures are in force which aim to optimise the judicial reorganisation procedure.

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...

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 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...