Poland – Belgium DTA

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

Poland's Senate is examining draft legislation to implement two EU directives on administrative cooperation in taxation — DAC8 and DAC9 — following its approval by the Committee on Budget and Public Finance on 18 February 2026. Poland, along

Poland's Supreme Administrative Court has ruled that companies using the deferred corporate income tax regime must comply with transfer pricing rules, including Local File documentation requirements. This ruling details a judgment from the

The Belgian Council of Ministers approved a Royal Decree on 13 February 2026 introducing higher VAT rates for specific goods and services. The changes target pesticides, plant protection products, furnished accommodations, and camping facilities.