Belgium: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Three-month Grace Period For Mandatory B2B E-invoicing In Belgium

Belgium remains committed to introduce mandatory B2B invoicing for VAT taxable persons established in Belgium as from 1 January 2026 although it now formally communicated...

LL

Loyens & Loeff

"Easter Agreement": Belgian Tax Reforms You Need To Know!

On 11 April 2025, the Belgian Council of Ministers reached a significant agreement. Commonly referred to as the "Easter Agreement", it encompasses various reforms, including notable tax reforms.

F

Fieldfisher

The Court Of Justice Of The European Union Strikes Again On The Dividend-Received Deduction

In its recent judgment of 13 March 2025 (C-135/24), the CJEU once again confirmed the incompatibility of the DRD, this time in the context of its interaction with the Group Contribution Regime ("GCR") regime.

F

Fieldfisher

Exit Tax… Or Rather "Stay Tax"?

A new Belgian "exit tax" regime has been tabled. Here's what you need to know.

F

Fieldfisher

Belgian Tax Reform – Second Draft Law Moves Forward

F

Fieldfisher

Business Transfers Without Premises: Does Leasing Trigger Input VAT Revision?

F

Fieldfisher

Claiming Back Withholding Taxes: Tax Claim Or Not?

ML

Monard Law

Transfer Pricing Adjustments May Constitute The Consideration For A Taxable Supply Of Services (ECJ Case 726/23)

GGI Global Alliance

What Impact Could Belgium's New Capital Gains Tax Have On Stock Option Plans?

OC

Osborne Clarke

Demolition And Reconstruction At 6% VAT: The New Rules

LL

Loyens & Loeff

E-invoicing In Belgium As From 1 January 2026: Key Provisions Of The Long-awaited Royal Decree

LL

Loyens & Loeff

Belgique : Le régime spécial d'imposition pour les expatriés

DA

Delsol Avocats

First Phase Of Belgian Tax Reform Submitted To Parliament

LL

Loyens & Loeff

Permanent Establishment Risk Linked To Home Offices

LL

Loyens & Loeff

The Circulation Of Judgments Between Belgium And The United Kingdom: Towards A New Balance Under The 2019 Hague Judgments Convention?

Belgium Litigation

A

Altius

EU Green Claims Directive – What Does It Mean For Companies?

European Union Environment

F

Fieldfisher

Plastic Food Contact Materials: Declaration Of Compliance Soon To Reflect Compliance With New Purity Requirements

European Union Environment

MB

Mayer Brown

Belgian Tax Reform – Second Draft Law Moves Forward

F

Fieldfisher

Digital Fairness Act: New EU Rules On Online Consumer Protection

Belgium Consumer

F

Fieldfisher

See more

Related Country Guides

Income Tax

Exit Tax… Or Rather "Stay Tax"?

A new Belgian "exit tax" regime has been tabled. Here's what you need to know.

F

Fieldfisher

Belgian Tax Reform – Second Draft Law Moves Forward

On 3 July 2025, the federal government submitted to Parliament a second draft Law implementing the next wave of tax measures announced in the so-called "Easter Agreement" (cf. our previous newsflash).

F

Fieldfisher

Claiming Back Withholding Taxes: Tax Claim Or Not?

Taxpayers can recover withholding taxes (WHT) that were unduly withheld by the debtor, for example, on Belgian dividends, interest, or where a payroll tax exemption was incorrectly applied.

ML

Monard Law

Belgique : Le régime spécial d'imposition pour les expatriés

DA

Delsol Avocats

First Phase Of Belgian Tax Reform Submitted To Parliament

LL

Loyens & Loeff

Permanent Establishment Risk Linked To Home Offices

LL

Loyens & Loeff

Capital Gains On Shares Realised By Companies: Back To Uncertainty?

LL

Loyens & Loeff

Student Work Contingent Increased To 650 Hours Per Year

VO

Van Olmen & Wynant

Belgium Committed To Strong Tax Incentives For Innovation And R&D

OC

Osborne Clarke

See more

Corporate Tax

Exit Tax… Or Rather "Stay Tax"?

A new Belgian "exit tax" regime has been tabled. Here's what you need to know.

F

Fieldfisher

Belgian Tax Reform – Second Draft Law Moves Forward

On 3 July 2025, the federal government submitted to Parliament a second draft Law implementing the next wave of tax measures announced in the so-called "Easter Agreement" (cf. our previous newsflash).

F

Fieldfisher

Permanent Establishment Risk Linked To Home Offices

The rise of remote work has fundamentally reshaped the modern workplace.

LL

Loyens & Loeff

Employers Of Record

Worldwide Employment

IL

Ius Laboris

Significant Increase Of Surcharge In Case Of No Or Insufficient Tax Prepayments

LL

Loyens & Loeff

BEFIT, Towards A Common Corporate Tax Framework In The EU ?

TA

Tiberghien Advocaten

Yearly Corporate Tax Return Deadline Looms

F

Fieldfisher

Individual Taxation And The Metaverse

IL

Ius Laboris

‘Permanent Establishment' And What Could It Mean For Your Corporate Tax Bill

IL

Ius Laboris

See more

Sales Taxes: VAT, GST

Three-month Grace Period For Mandatory B2B E-invoicing In Belgium

Belgium remains committed to introduce mandatory B2B invoicing for VAT taxable persons established in Belgium as from 1 January 2026 although it now formally communicated...

LL

Loyens & Loeff

"Easter Agreement": Belgian Tax Reforms You Need To Know!

On 11 April 2025, the Belgian Council of Ministers reached a significant agreement. Commonly referred to as the "Easter Agreement", it encompasses various reforms, including notable tax reforms.

F

Fieldfisher

Business Transfers Without Premises: Does Leasing Trigger Input VAT Revision?

On 23 May 2025, the Belgian Supreme Court (Cour de cassation / Hof van Cassatie) referred a preliminary question to the Court of Justice of the European Union ("CJEU") regarding the VAT deduction treatment of business transfers where the premises are not sold but instead leased to the purchaser (Cass., F.22.008.N).

F

Fieldfisher

Transfer Pricing Adjustments May Constitute The Consideration For A Taxable Supply Of Services (ECJ Case 726/23)

GGI Global Alliance

Demolition And Reconstruction At 6% VAT: The New Rules

LL

Loyens & Loeff

E-invoicing In Belgium As From 1 January 2026: Key Provisions Of The Long-awaited Royal Decree

LL

Loyens & Loeff

First Phase Of Belgian Tax Reform Submitted To Parliament

LL

Loyens & Loeff

Belgian Tax Reform: Impact Of New Government Agreement

LL

Loyens & Loeff

VAT & Transfer Pricing: CJEU Brings Important Clarifications

LL

Loyens & Loeff

See more

Tax Authorities

Three-month Grace Period For Mandatory B2B E-invoicing In Belgium

Belgium remains committed to introduce mandatory B2B invoicing for VAT taxable persons established in Belgium as from 1 January 2026 although it now formally communicated...

LL

Loyens & Loeff

"Easter Agreement": Belgian Tax Reforms You Need To Know!

On 11 April 2025, the Belgian Council of Ministers reached a significant agreement. Commonly referred to as the "Easter Agreement", it encompasses various reforms, including notable tax reforms.

F

Fieldfisher

The Court Of Justice Of The European Union Strikes Again On The Dividend-Received Deduction

In its recent judgment of 13 March 2025 (C-135/24), the CJEU once again confirmed the incompatibility of the DRD, this time in the context of its interaction with the Group Contribution Regime ("GCR") regime.

F

Fieldfisher

Exit Tax… Or Rather "Stay Tax"?

F

Fieldfisher

Business Transfers Without Premises: Does Leasing Trigger Input VAT Revision?

F

Fieldfisher

Claiming Back Withholding Taxes: Tax Claim Or Not?

ML

Monard Law

Transfer Pricing Adjustments May Constitute The Consideration For A Taxable Supply Of Services (ECJ Case 726/23)

GGI Global Alliance

What Impact Could Belgium's New Capital Gains Tax Have On Stock Option Plans?

OC

Osborne Clarke

Demolition And Reconstruction At 6% VAT: The New Rules

LL

Loyens & Loeff

See more

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