The Belgian government passed a draft law to overhaul the investment deduction system. Effective 1 January 2025, the reforms pertain to tax deductions for investments, which are categorized into three groups. The standard amortization for tax

The Federal Public Service (SPF) Finance of Belgium has released the guidance on the Pillar 2 global minimum tax. The guidance outlines the context of the Pillar 2 global minimum tax and its enforcement in Belgium. Furthermore, the guidance also

On February 23, 2024, the Swiss Federal Tax Authorities (SFTA) published the Q&A guidance regarding the application of transfer pricing regulations in Switzerland. This guidance clarifies the application of the arm's-length principle and the

On 20 February 2024, the Belgian parliament passed the Law of 6 February 2024, which was published in the Official Gazette. The legislation amends the Value Added Tax Code and the Income Tax Code, making electronic invoicing compulsory from 1

On 1 February 2024, the Belgian Chamber of Representatives passed the law that brings amendments to the Value Added Tax Law submitted on 28 December 2023, making electronic invoicing mandatory. The mandatory electronic invoicing requirements will go

On 1 February 2024, the Belgian Chamber of Representatives passed project 3743/004, which mandates the implementation of business-to-business (B2B) electronic invoicing (e-invoicing) from 1 January 2026. The bill is in accordance with the structured