Belgium: Ministry of Finance publishes decree on transfer pricing documentation penalties

Belgium’s Chamber of Deputies approved legislation introducing a range of personal income tax reforms on 9 July 2026. This legislation outlines a comprehensive reform of the Belgian personal income tax system, scheduled for implementation

Belgium’s tax authorities, SPF Finance, announced on 13 July 2026 that it has extended the filing deadline for the 2026 assessment year by four days following system outages that prevented taxpayers from submitting returns through

The European Commission issued reasoned opinions to Belgium, Bulgaria, and Cyprus for failing to fully transpose Directive (EU) 2025/872 (DAC9), which establishes rules for the filing and exchange of GloBE Information Returns (top-up tax information

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