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

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.

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%...

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

Filing season for corporate income tax returns is coming to a close in Belgium. The deadline for resident and non-resident companies (FY 2018)

On 23 July, the Belgian federal government agreed the budget review for 2015 and 2016 and the implementation of the long awaited tax-shift plan.

On 6 March 2024, a draft bill was introduced in the Federal Parliament proposing various changes to the current investment deduction regime and the tax credit regime.

Belgium's new coalition led by Bart De Wever of the New Flemish Alliance has drafted and announced its federal government agreement for 2025-2029, which includes wide-ranging proposals for tax reforms.

The Belgian parliament approves the first measure announced by the federal coalition agreement of 31 January 2025. It concerns the increase of the maximum amount of hours that students can work...

In this article, we explain the individual tax implications of working in the metaverse. Personal tax on worldwide professional income is usually governed by the law of the place the work is done.

The Belgian Constitutional Court has ruled on the temporal scope of a new tax regime that presumes good faith for first-time infringements, determining whether taxpayers involved in disputes over assessments issued before the law's effective date can benefit from more lenient treatment. The decision addresses three key challenges: the temporal limitation of the new rules, the exclusion of good-faith presumption for ex officio assessments, and the absence of an equivalent regime for VAT.

Belgium has introduced public Country-by-Country Reporting ("public CbCR") through the law of 8 January 2024 amending the Belgian Code of Companies and Associations...

Employees working across borders often continue their existing pension schemes during temporary foreign employment, but this seemingly straightforward practice raises critical tax considerations that are frequently overlooked. When foreign pension contributions fail to meet specific exemption criteria under Belgian tax law, they may be treated as taxable income, potentially leading to economic double taxation at the payment stage. Recent guidance from Dutch tax authorities on their "balance scheme" mechanis