The Belgian federal government has introduced a new 10% capital gains tax that applies retroactively to gains realized from January 1, 2026. This tax change directly impacts funds registered for marketing in Belgium, requiring immediate updates to their Belgian country supplements to ensure compliance with the new regulations.

Indeed, anyone who wants to enjoy the exemption of the donation tax or the reduced rate of inheritance tax in case of a gift or inheritance of a family business, must file an application with the Flemish Taxauthorities ( "Vlaamse Belastingdienst " Vlabel).

If you set someone up to work from home in a country in which your company has no presence apart from that person

The European Court of Justice is of the opinion, in its Dijkman verdict from July 1, 2010, that no municipal taxes can be levied on foreign source interest and dividend income, because residents who receive Belgian source interest and dividend income (or who use a Belgian go-between financial institution for the payments) are not imposed such an additional municipal taxation.

On 21 June 2023, Belgium and the Netherlands signed the long-awaited new tax treaty. The new tax treaty ("the new Treaty") may impact individuals and companies with activities...

Although interest charges related to debt-leveraged equity distributions can in principle be deducted (subject to conditions)...

Belgium has a few separate tax schemes that apply to acquired IP rights. For instance, the innovation allowance for innovation income.

It may take some time before the new tax treaty ("the Treaty") enters into force, as the ratification procedure first has to be completed in Belgium and the Netherlands.

Belgium's Program Act has introduced a statutory transfer pricing documentation requirement for companies which applies from assessment year 2017.

A new draft law on various fiscal provisions, tabled by the Federal Government on 29 February, contains various amending provisions on income tax, to the Code of inheritance tax, the Code on registration, mortgage and court registry duties and excise duties.

With the Real Estate Update, we provide you with tax news, developments and insights relevant for your real estate activities in the Benelux and Switzerland.

For assessment year 2025 (income year 2024), the surcharge is calculated at a rate of 9% (previously 6.75%), resulting in an increase of the corporate income tax rate from 25% to 27.25%...

On 23 August 2015 the Belgian government decided to increase the VAT rate on domestic supply of electricity.

The European Commission opened an in-depth investigation regarding the compatibility of a Belgian tax provision with EU state aid rules...

Complex, fast-changing global business models, the growth of the digital economy and the increasing number of companies with internationally mobile staff have combined...

The Belgian tax authorities recently initiated the 2024 transfer pricing audit wave, starting with a questionnaire and a pre-audit meeting.

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.