Belgium aligns with OECD’s common understanding on centralised filing, exchange of GIR
The OECD released the common understanding of implementing jurisdictions on the centralised filing and exchange of the GloBE Information Return (GIR) on 18 May 2026. 33 of the 37 implementing countries, which impose a reporting obligation from the
See MoreBelgium to digitise diplomatic exemption requests for customs and excise duties
Belgium's General Administration of Customs and Excise announced on 5 June 2026 that it is introducing a digital system for exemption requests starting 1 July 2026. The initiative targets diplomatic missions, international organisations operating
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Belgium gazettes programme law, introduces increased withholding tax rate
Belgium has gazetted the Programme Law of 30 May 2026 on 1 June 2026, a comprehensive legislative act designed to implement diverse fiscal and administrative reforms. This legislation introduces significant taxation adjustments, specifically
See MoreBelgium gazettes model form for qualified domestic minimum top-up tax
Belgium has gazetted the Royal Decree of 25 May 2026, which officially approves the model form for the supplementary national tax return for the 2024 tax year. The supplementary national tax represents Belgium’s qualified domestic minimum
See MoreBelgium implements optional withholding tax system for capital gains on financial assets
Belgium’s Ministry of Finance has published a Royal Decree implementing the Capital Gains Tax on shares and crypto assets from 2026. The decree of 18 May 2026 was officially published in Official Gazette No. 2026003829 on 27 May 2026. A central
See MoreBelgium: Council of Ministers approves draft law for transposition of DAC9
Belgium’s government announced on 22 May 206 that the Council of Ministers has approved a preliminary draft law transposing into Belgian law the "DAC9 directive" and making other amendments to the law relating to the introduction of a minimum tax
See MoreBelgium releases FAQs about the new e-invoicing rules
Belgium’s tax authorities have updated the FAQs about e-invoicing. As of July 2025, Belgian businesses are required to send and receive invoices electronically. This follows the announcement by Belgium’s Federal Public Service (SPF) Finance
See MoreBelgium updates CRS partner list to include 122 jurisdictions for financial data exchange
Belgium has gazetted the Royal Decree of 10 May 2026 on 18 May 2026, establishing an updated list of 122 partner jurisdictions for the automatic exchange of financial account information in Belgium, in accordance with the Common Reporting Standard
See MoreBelgium: Council of Ministers approves protocol to tax treaty with Switzerland
Belgium’s Council of Ministers has approved a draft law for the ratification of the protocol to the 1978 income and capital tax treaty with Switzerland on 13 May 2026. Signed 16 July 2025, the protocol aims to align the 28 August 1978 tax
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Countries move into Pillar Two filing phase as first compliance deadlines approach
Tax authorities across several jurisdictions are accelerating the rollout of compliance systems for the OECD’s Pillar Two global minimum tax regime, with new filing portals, technical specifications, deferrals and reporting procedures now being
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Belgium, Liechtenstein sign income tax treaty
Liechtenstein has announced the signing of its first income and capital tax treaty with Belgium on 4 May 2026 on the occasion of the 8th European Political Community (EPC) Summit in Yerevan. This follows after Belgium and Liechtenstein officials
See MoreBelgium e-filing system now available for 2025 corporate tax returns
Belgium's Federal Public Service (SPF) Finance has launched its Biztax electronic filing platform on 30 April 2026, enabling companies to submit corporate income tax returns for the 2025 income period. Companies with fiscal years ending between
See MoreBelgium opens tax-on-web portal for 2026 personal income tax returns
Belgium's Federal Public Service (SPF) Finance has launched its Tax-on-web e-service on 28 April 2026, enabling taxpayers and tax professionals to file personal income tax returns for the 2026 assessment year covering 2025 income. Taxpayers have
See MoreBelgium: Lower House reviews legislation for digital services tax
The Belgian members of the lower house submitted bill No. 56K1491001 to the parliament on 17 April 2026, which outlines a proposal to establish a digital services tax 9DST) in Belgium targeting global technology giants from 1 January 2027. The
See MoreBelgium enacts law for capital gains tax on financial assets, crypto
Belgium has enacted a law that introduces capital gains taxation on financial assets, effective 1 January 2026. The Act, signed into law on 6 April 2026, represents a fundamental shift in how the country taxes investment income. Progressive tax
See MoreBelgium, Kosovo sign new income tax treaty
Kosovo and Belgium have signed a comprehensive income and capital tax treaty on 16 April 2026, marking a significant step in strengthening economic ties between the two nations. The agreement was formalised during the Spring Meetings in
See MoreBelgium: Constitutional Court upholds tax penalty rules blocking loss deductions
Belgium’s Constitutional Court delivered its decision regarding Case No. 41/2026 of 9 April 2026, following preliminary questions from the Dutch-language Brussels Court of First Instance, the Limburg Court of First Instance (Hasselt division), and
See MoreBelgium 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
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