Belgium, Switzerland protocol to DTA enters into force

The Swiss State Secretariat for International Finance announced that Austria and Switzerland signed an amending protocol to their 1974 income and capital tax treaty on 30 July 2026. The protocol updates the treaty to implement the minimum

Belgium's Federal Public Service Finance has published the Royal Decree of 24 July 2026 in the Official Gazette on 30 July 2026, amending the rules governing the application of withholding tax. The decree introduces several important amendments to

Belgium's Federal Public Service Finance has published a release clarifying the extension of the deadline for notifying the entity responsible for filing the GloBE Information Return (GIR) on 29 July 2026. Previously, the notification deadline

The Belgian Ministry of Finance has published Circular 2026/C/74 on 22 July 2026. Circular 2026/C/74 outlines the Belgian tax framework for financial capital gains following legislation enacted on 6 April 2026. Circular 2026/C/74 provides

Belgium's Council of Ministers approved a preliminary draft law amending the Value Added Tax Code on 18 July 2026, requiring companies to report invoice data electronically in near real time to tax authorities starting in 2028. The measure

Belgium's Federal Public Service (SPF) Finance has updated its Pillar Two guidance on 23 July 2026 to introduce a new Pillar Two mandate, allowing companies to formally appoint a professional representative, such as an accounting firm or an