Belgium: Transfer pricing audits process

The Belgian Parliament passed legislation on 2 April 2026 implementing a capital gains tax on financial assets, applying to all gains realised from 1 January 2026 onwards. The tax applies to Belgian residents subject to personal income tax, as

Belgium’s Federal Public Service (SPF) Finance announced, on 2 April 2026, that it had concluded its three-month grace period for mandatory electronic invoicing, which began on 1 January 2026. All VAT-registered businesses in the country must now

Belgium’s Federal Public Service (SPF) Finance has announced, on 3 April 2026, the extension of the filing deadlines for Pillar Two minimum tax declarations. The extensions apply to both the Qualified Domestic Minimum Top-up Tax (QDMTT) and

Belgium has published the legislation implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8) in the Official Gazette No. 2026002394 on 1 April 2026. DAC8 provides for the automatic exchange of

Following parliamentary questions, the Belgian Minister of Finance has provided clarification on the financial fixed asset condition for applying the Tate & Lyle dividend withholding tax exemption (the exemption) for dividends paid to

The Belgian Ministry of Finance has released Circular 2026/C/45 on 19 March 2026,  introducing an addendum to the transfer pricing guidance set out in Circular 2020/C/35. The Circular clarifies how multinational enterprises should apply