Belgium: CbC reporting deadline extended

Belgium's digital infrastructure overhaul continues with a significant administrative reshuffle. The Federal Public Service Finance (FPS Finance) will take control of the Belgian Peppol Authority from 2027, assuming responsibilities held by the

Belgium published the Royal Decree of 22 June 2026 in the Official Gazette on 29 June 2026, entering into force on the same day, establishing the procedure for submitting the GloBE Information Return (GIR). It adopts the standard GIR form under

Belgium's Federal Public Service (SPF) Finance has announced the issuance of new versions of the withholding tax declaration forms yesterday, 25 June 2026. These updated withholding tax return forms include: Declaration 273A-Div: Withholding

Belgium’s tax authority, the Federal Public Service (SPF) Finance, announced on 23 June 2026 that, from 1 July 2026, new European regulations concerning online purchases of goods from non-EU countries valued up to EUR 150 come into effect. A flat

Belgium has launched a public consultation on a draft undertaxed payments rule (UTPR) top-up tax form and related explanatory guidance for the 2025 tax year. UTPR explanatory guidance Issued by the Federal Public Service Finance, the official

Belgium’s Ministry of Finance has gazetted Royal Decrees establishing the return forms for both the Qualified Domestic Minimum Top-Up Tax (QDMTT) and the Income Inclusion Rule (IIR) for the 2025 assessment year. Both Royal Decrees of 5 June 2026