Belgium introduces new capital gains tax on financial assets in 2026
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
See More
Belgium officially ends grace period for the adoption of mandatory e-invoicing
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
See MoreBelgium extends Pillar Two tax filing deadlines
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
See More
Belgium gazettes DAC8 implementation bill for mandating crypto reporting
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
See MoreBelgium clarifies financial fixed asset requirement for dividend withholding tax exemption
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
See MoreBelgium issues guidance on Pillar One Amount B
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
See More
Belgium: SPF publishes Pillar Two QDMTT draft returns, schema ahead of 2026 filing
Belgium’s Federal Public Service (SPF) Finance announced on 23 March 2026 the release of updated draft versions of the supplementary national tax returns, explanatory notes, and XSD schema for tax years 2024 and 2025. The supplementary national
See MoreBelgium consults Pillar Two IIR top-up tax returns for 2024–25
Belgium’s Federal Public Service (SPF) Finance has launched a public consultation on 17 March 2026 on draft top-up tax returns under the Pillar Two Income Inclusion Rule (IIR) for the 2024 and 2025 tax years, along with accompanying explanatory
See MoreBelgium: Parliament enacts DAC8 crypto-asset reporting obligations
The Belgian Parliament has adopted the law on 12 March 2026, implementing Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8) which establishes new reporting and due diligence obligations for crypto-asset service providers. DAC8 provides
See More
Switzerland: Council of States approves tax treaty protocol with Belgium
The Swiss Council of States approved ratification of the protocol to the 1978 income and capital tax treaty with Belgium on 9 March 2026. Signed on 16 July 2025, the protocol introduces minimum standards for the treaty, including an anti-abuse
See MoreBelgium: Tax authorities announce VAT provision account to launch in May 2026
Belgium’s tax authority, the Federal Public Service Finance, announced on 4 March 2026 that Belgium will replace the existing VAT current account with a VAT provision account from 1 May 2026, as part of its tax modernisation initiative launched
See MoreBelgium approves new tax measures, includes deduction rules for purchased, leased vehicles
Belgium has published a tax bill in the Official Gazette No. 2026001286 on 27 February 2026, introducing various technical updates, notably revising the deduction rules for company cars purchased, leased, or rented before 1 January 2026. This
See MoreBelgium updates rules for monthly, quarterly VAT returns
Belgium’s Ministry of Finance has released Circular 2026/C/32 on 17 February 2026, outlining updated rules for monthly and quarterly VAT filings. A major change involves standardising the eligibility for quarterly filings, removing lower
See MoreBelgium: MoF introduces 5% capital gains tax for shareholding investment firms
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
See MoreBelgium: Government proposes higher securities tax, dividend withholding for SMEs in Omnibus Bill
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
See MoreBelgium mandates electronic filing for in-scope intermediary, recognised representative legal entities
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
See MoreBelgium raises VAT rates on pesticides, accommodations
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.
See MoreBelgium amends advance RIR supplementary tax payments under Pillar 2 rules
Belgium’s Federal Public Service (SPF) Finance announced on 9 February 2026 that new procedures apply to advance payments of the Règle d'Inclusion du Revenu (RIR or Income Inclusion Rule) supplementary tax under the Pillar 2 minimum tax rules for
See More