Belgium’s tax authorities have issued two circular letters -  Circular 2024/C/82 and Circular 2024/C/83 - on 13 December 2024 - providing clarity on specific aspects of the controlled foreign company (CFC) rules introduced in 2023. The amended

Belgium’s Federal Council of Ministers has approved royal decrees to reform the investment deduction regime, introducing three categories of investments that are eligible for additional tax deductions, which go into force on 1 January

Belgium’s government has introduced a draft law proposing updates to the current regulations on the automatic exchange of information (AEOI) and related obligations. The draft legislation also outlines new penalties under DAC6 and DAC7.  These

Belgium and Liechtenstein officials have concluded negotiations for a possible income and capital tax treaty on 27 November 2024. If a treaty results from the negotiations, it will be the first between the two countries. Any resulting

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

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