Belgium – Resident companies must file their corporate tax returns electronically

Belgium’s tax authority, the Federal Public Service Finance, announced on 4 March 2026 that Belgium will replace the existing VAT current account with a VAT provision account from 1 May 2026, as part of its tax modernisation initiative launched

Belgium has published a tax bill in the Official Gazette No. 2026001286 on 27 February 2026, introducing various technical updates, notably revising the deduction rules for company cars purchased, leased, or rented before 1 January 2026. This

Belgium’s Ministry of Finance has released Circular 2026/C/32 on 17 February 2026, outlining updated rules for monthly and quarterly VAT filings. A major change involves standardising the eligibility for quarterly filings, removing lower

Belgium's Ministry of Finance issued Circular 2026/C/33 on 24 February 2026, establishing a separate 5% capital gains tax on the disposal of shares in SICAV-RDT/DBI-BEVEK investment companies effective from the assessment year 2026. It also

Belgium’s government submitted an Omnibus Bill No. 56 1378/001 to parliament on 23 February 2026, proposing several tax amendments, including an increase in the annual tax on securities accounts and a higher dividend withholding tax rate for

Belgium’s tax authority announced, in the Official Gazette no. 2026001356 of 23 February 2026, that Belgian intermediary legal entities and Belgian recognised representative legal entities are required to file annual tax returns on securities