Protocol to treaty between Belgium and Switzerland signed

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

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.

Belgium’s Federal Public Service (SPF) Finance announced on 9 February 2026 that new procedures apply to advance payments of the RIR supplementary tax under the Pillar 2 minimum tax rules for multinational enterprises and large national groups,

Switzerland has updated its list of participating jurisdictions under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA). The update was formalised in Decision No. RO 2026 57, gazetted