Belgium unveils tax reforms, includes tighter exemptions, broader exit tax

05 May, 2025

The Belgian government has presented an overview of its tax reforms to the parliament on 24 April 2025. This follows after Belgium’s five political parties agreed on a coalition government program on 31 January 2025, outlining various tax

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Belgium launches e-services for 2025 corporate tax filings

02 May, 2025

Belgium's Federal Public Service (SPF) Finance has announced the launch of the Biztax e-service for filing corporate tax returns for the 2025 assessment year (2024 tax year). The deadline for returns for fiscal years ending between 31 December

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​​Belgium: Data protection authority rules FATCA data transfers for ‘Accidental Americans’ are illegal

30 April, 2025

Belgium’s Data Protection Authority (DPA) reaffirmed its decision through Decision No. 79/2025 of 25 April 2025 to ban the transfer of data to the United States under the Belgium-United States FATCA Model 1A Agreement (2014), specifically

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Belgium: Government presents tax reform plan to parliament, includes VAT measures

29 April, 2025

The Belgian Chamber of Representatives has released a policy note on 24 April 2025 detailing its tax reform plans for the upcoming year. The key measures of the tax reform plan include: Dividends received deduction rules Enhancing the

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Belgium ratifies tax treaty protocol with Vietnam

24 April, 2025

Belgium has ratified the pending protocol to the 1996 income and capital tax treaty with Vietnam through Decree of 24 March 2025. The income tax treaty between Belgium and Vietnam aims to prevent double taxation and curb fiscal evasion, ensuring

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Belgium and Netherlands sign BEPS MLI arbitration agreement

18 April, 2025

The Netherlands published in the Official Gazette the Competent Authority Mutual Agreement with Belgium on 17 April 2025 on the application of the arbitration process outlined in Part VI of the Multilateral Convention to Implement Tax Treaty

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Belgium releases draft domestic top-up tax return form

16 April, 2025

Belgium's Federal Public Service (SPF) Finance released an updated draft of the annual supplementary national tax return form on 10 April 2024. This supplementary national tax return form underwent public consultation in October 2024 and has

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Belgium revises 2025 advance income tax payment rules

10 April, 2025

Belgium's SPF Finance has updated its guidance on Advance Income Tax Payments for Companies. The quarterly advance payment deadlines for the 2025 tax year (2026 assessment year) are: For the first quarter: no later than 10 April 2025; For

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Belgium extends deadline for 2025 VAT recovery submissions

09 April, 2025

Belgium’s tax authorities announced an extended deadline for submitting 2024 financial year data for taxpayers subject to VAT recovery restrictions on 4 April 2025. The deadline was extended to accommodate the summer holiday period. As such,

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Belgium: B2B e-invoicing mandate excludes non-established entities

25 March, 2025

Belgium’s government confirmed on its official e-invoicing page on 19 March 2024 that non-established VAT-registered entities in Belgium are excluded from the e-invoicing mandate. However, the legislation has yet to be amended to include this

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Belgium: Court rules no unfair discrimination between cash and in-kind contributions in withholding tax on small company dividends

25 February, 2025

Belgium’s Constitutional Court has published Decision No. 4/2025 on 16 January 2025, responding to a preliminary question submitted by the Court of First Instance in Liège. The ruling clarifies when small companies can apply the reduced

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Belgium announces modernisation of VAT rules

14 February, 2025

Belgium has issued Guidance (Circular 2025/C/6) on 27 January 2025, announcing various updates to the VAT rules by modernising procedures, compliance, and refunds. The key changes include new deadlines for periodic and special VAT returns, VAT

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Belgium: Coalition government plans tax reforms

04 February, 2025

Belgium’s five political parties agreed on a coalition government program on 31 January 2025, which outlines various tax reform measures. These reforms introduce tax measures to boost economic competitiveness by encouraging “green”

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Belgium publishes guidance on new CFC rules

24 December, 2024

Belgium’s tax authorities have issued two circular letters -  Circular 2024/C/82 and Circular 2024/C/83 - on 13 December 2024 - providing clarity on specific aspects of the controlled foreign company (CFC) rules introduced in 2023. The amended

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Belgium: Revised investment deduction rules coming into force in 2025

18 December, 2024

Belgium’s Federal Council of Ministers has approved royal decrees to reform the investment deduction regime, introducing three categories of investments that are eligible for additional tax deductions, which go into force on 1 January

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Belgium proposes updates to DAC6, DAC7 rules

08 December, 2024

Belgium’s government has introduced a draft law proposing updates to the current regulations on the automatic exchange of information (AEOI) and related obligations. The draft legislation also outlines new penalties under DAC6 and DAC7.  These

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Belgium, Liechtenstein conclude tax treaty negotiations

05 December, 2024

Belgium and Liechtenstein officials have concluded negotiations for a possible income and capital tax treaty on 27 November 2024. If a treaty results from the negotiations, it will be the first between the two countries. Any resulting

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Belgium consults Pillar Two supplementary tax form

22 October, 2024

Belgium's Federal Public Service (SPF) Finance has launched a consultation on the proposed annual supplementary national tax return form. The supplementary national tax applies to in-scope groups starting their tax years on or after 31 December

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