On 21March 2019, the Parliament of Belgium approved the law ratifying of the Multilateral Convention to implement double taxation avoidance agreement related measures to prevent Base Erosion and Profit Shifting (BEPS). After the ratification process, Belgium will need to deposit its ratification instrument to bring the Multilateral Instrument (MLI) into force for its covered double taxation avoidance agreements.
Related Posts
Belgium consults Pillar Two supplementary tax form
October 22, 2024
Belgium's Federal Public Service (SPF) Finance has launched a consultation on the proposed annual supplementary national tax return form. The supplementary national tax applies to in-scope groups starting their tax years on or after 31 December
Read More Belgium introduces tax measures for Flemish region
October 04, 2024
Belgium’s new government agreement for the Flemish region includes various tax measures, which includes amendments to inheritance and property taxes. Under the new tax measures, effective in 2026, inheritance tax rates will decrease for small
Read More Belgium postpones VAT declaration, payment reforms
September 20, 2024
Belgium announced several amendments to the Belgian VAT Code, which were introduced by the Law of 12 March 2024. The amendments were initially set to take effect on 1 January 2024, but have been postponed to 1 January 2025. The changes in the VAT
Read More Belgium launches prepayment system for pillar two taxes
September 04, 2024
The Belgian tax authorities Federal Public Service (SPF) announced that the prepayment system for the Domestic Minimum Top-Up Tax (DMTT) and Income Inclusion Rule (IIR) top-up tax was activated on 2 September 2024. Taxpayers who prepay these
Read More
Belgium updates transfer pricing documentation forms, filing requirements
July 25, 2024
Belgium has published three new Royal Decrees of 16 June 2024 on 15 July, 2024, announcing revisions to the Local File Form (275. LF), the Master File Form (275. MF), and Country-by-Country Reporting (“CbCR”) Notification Form (275 CBC
Read More Belgium releases e-invoicing FAQs, compiles approved software list
July 19, 2024
Belgium’s Federal Public Service of Finance (FPS Finance) released details about the forthcoming mandatory e-invoicing requirement on 11 July 2024. This e-invoicing obligation will apply for business-to-business (B2B) transactions, starting 1
Read More