Belgium: Various tax bill adopted by parliament

Belgium’s parliament has adopted a bill amending the minimum tax law to implement the EU Minimum Taxation Directive (Directive (EU) 2022/2523). The bill was approved on 18 December 2025 and published in the Official Gazette on 30 December

Belgium’s Federal Public Service (SPF) Finance has released a BEPS13 News update detailing the new Local File form issued in December 2025 and providing guidance on using the “Termination of notification obligation” for CbC filings

Belgium’s Federal Public Service Finance (FPS) announced, on 22 January 2026, that it has abolished the annual display tax (advertising tax), effective from 1 January 2026, following the enactment of the Cost Reduction Act of 19 December

Belgium’s Federal Public Service Finance (FPS) announced, on 19 January 2026, that it will ban the import of certain petroleum products made in third countries from Russian-origin crude oil, effective 21 January 2026. The measure is part of the

The government has presented the bill No. 56 1249/001 of 17 December 2025 to parliament on 9 January 2026 to implement the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8, 2023/2226). Set to take effect retroactively

Belgium’s Federal Public Service (FPS) Finance has gazetted the Law of 19 December 2025 on 30 December 2025,  introducing amendments to the Income Tax Code (CIR 92) which  includes changes to the annual tax on credit institutions. The law