Belgium: Inward/ Foreign Investment

The EU is now taking concrete steps to build a European Defence Union. The current defence policy environment is characterised by the ambition to strengthen the competitiveness and innovative capacity of the European defence industry by deepening cooperation and building an internal market for military equipment and defence services.

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

European M&A activity in the first half of 2026 presents a paradox: deal values reached their highest levels since late 2021 at USD661.5 billion, yet transaction volumes dropped sharply by 17.8%. Strategic acquirors are pushing forward with deals despite geopolitical uncertainty, with defense, renewable energy, and electric vehicles emerging as key sectors driven by supply-chain concerns and evolving EU regulatory dynamics that favor domestic consolidation while scrutinizing foreign investment.

On 12 September 2025, the European Commission (Commission) accepted legally binding commitments offered by a tech company to address concerns related to a possible abuse of dominant position...

The Belgian Interfederal Screening Commission (ISC) has released its Annual Report on Foreign Direct Investment (FDI) Screening 2024–2025, providing valuable insights into how the country...

As Belgium's foreign direct investment (FDI) screening mechanism enters its third year, the Federal Public Service (FPS) Economy has published its second annual report...

In addition, the statutory interest rate for late payment in commercial transactions amounts to 10.5% during the first semester of 2023

Norwegian Supreme Court affirms annulment of the competition authority's merger decision prohibiting the acquisition of a used car sales online portal by online marketplace owner Schibsted...

Looking at the current geopolitical situation, questions on national security and resilience are never far off. Foreign investments can potentially raise concerns of national autonomy and self-sufficiency.