Belgium, Switzerland protocol to DTA enters into force

The OECD released the common understanding of implementing jurisdictions on the centralised filing and exchange of the GloBE Information Return (GIR) on 18 May 2026. 33 of the 37 implementing countries, which impose a reporting obligation from the

Belgium's General Administration of Customs and Excise announced on 5 June 2026 that it is introducing a digital system for exemption requests starting 1 July 2026. The initiative targets diplomatic missions, international organisations operating

Belgium has gazetted the Programme Law of 30 May 2026 on 1 June 2026, a comprehensive legislative act designed to implement diverse fiscal and administrative reforms. This legislation introduces significant taxation adjustments, specifically

Switzerland and Finland have moved forward with updating their longstanding tax agreement, with the Swiss State Secretariat for International Finance announcing the signing of an amending protocol to their 1991 income and capital tax treaty on 28

Belgium has gazetted the Royal Decree of 25 May 2026, which officially approves the model form for the supplementary national tax return for the 2024 tax year. The supplementary national tax represents Belgium’s qualified domestic minimum

Belgium’s Ministry of Finance has published a Royal Decree implementing the Capital Gains Tax on shares and crypto assets from 2026. The decree of 18 May 2026 was officially published in Official Gazette No. 2026003829 on 27 May 2026. A central