Belgium adopts first stage of ViDA implementation bill
Belgium’s parliament has adopted a draft bill implementing the first stage of the EU’s VAT in the Digital Age (ViDA) package. The proposal implements Articles 2 and 4 of the Directive, which modernises cross-border business-to-consumer (B2C)
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Belgium clarifies capital gains tax withholding rules
Belgium's tax administration, FPS Finance, has published Circular Letter 2026/C/94 on 20 October 2026, clarifying withholding tax obligations under the new capital gains tax regime for financial assets, arising from the new capital gains tax on
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Belgium: Parliament approves DAC9 law on Pillar Two tax information exchange
The Belgian Chamber of Representatives approved a law implementing Council Directive (EU) 2025/872 of 14 April 2025 (DAC9) on 22 October 2026. The directive establishes rules for the automatic exchange of information on Top-up Tax Information
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Belgium: EU introduces EUR 2 customs processing fee for e-commerce imports
Belgium’s tax authority (FPS Finance) announced on 23 October 2026 that from 1 November 2026, a European Union processing fee of EUR 2 per item will apply to eligible goods sold remotely from third countries. Customs authorities will collect
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Belgium formalises extension of supplementary national tax return deadlines
Belgium’s tax authority (FPS Finance) announced that it adopted a legislative amendment that postpones the deadline for filing supplementary national tax returns. The Finance and Budget Committee approved the change on 2 October 2026, under
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Belgium: Council of Ministers approve GIR MCAA
The Belgian Council of Ministers approved a draft law on 9 October 2026 to ratify the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA), which Belgium signed on 16 June 2025. The agreement supports
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Belgium launches BEPS13 Local File XML Creator Tool
Belgium’s Federal Public Service Finance has announced on 30 September 2026 that the new BEPS13 LF XML creator tool is now operational. The tool enables users to generate XML files that comply with the new XSD schema 275.LF. Earlier, on 2
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Belgium: Council of Ministers approves draft law ratifying Norway tax treaty protocol
Belgium’s Council of Ministers approved a draft law on 2 October 2026 to ratify the protocol amending the 2014 Belgium–Norway income tax treaty. The treaty aims to avoid double taxation on income and prevent fiscal evasion between the two
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Belgium: Parliament committee adopts draft DAC9 legislation
Belgium’s Parliament’s Financial and Budgetary Committee adopted the draft legislation implementing DAC9 (Directive 2011/16/EU as amended by Council Directive (EU) 2025/872) on 2 October 2026. The legislation has a dual purpose: it transposes
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Belgium extends corporate, Pillar Two tax filing deadlines
Belgium’s Federal Public Service Finance announced in a series of releases that it is extending the corporate tax filing deadline and tax declaration filing deadlines for multinational enterprises. Corporate tax filing deadline to 15
See MoreBelgium: Lower House adopts measures to cut costs, ease business administration
The Belgian Chamber of Representatives approved the Law on Cost Reductions and Miscellaneous Provisions II on 17 September 2026, introducing a comprehensive set of administrative simplification and cost-reduction measures aimed at supporting small
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Belgium: SDA clarifies scope of extended copyright tax regime for software
Belgium's Advance Tax Rulings Service (SDA) has issued Newsflash SDA 2026/05, confirming that the country's favourable copyright tax regime has been extended to computer programs with effect from 1 January 2026. The extension follows the Law of
See MoreBelgium proposes ViDA VAT reforms with OSS expansion, consignment stock phase-out
The Belgian Minister of Finance has submitted draft legislative bill DOC 56 1718/001 to the Parliament on 10 September 2026. This bill partially transposes EU Directive 2025/516 (adopted on 11 March 2025), which forms a core element of the European
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Belgium advances DAC9 framework for Pillar Two information exchange, penalty rules
Belgium’s Minister of Finance submitted a draft bill (Doc 56 1719/001) to the parliament on 10 September 2026 that establishes the operational and statutory framework for implementing Council Directive (EU) 2025/872 (DAC9) into Belgian domestic
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Belgium updates tax treatment of structural and regular telework
Belgium’s Federal Public Service for Finance (FPS Finance) has issued Circular 2026/C/84 on 9 September 2026, which updates the employer tax treatment of structural and regular telework under Circular 2021/C/20. Circular 2021/C/20 sets out
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Belgium hosts webinar clarifying updated BEPS 13 transfer pricing forms filing requirements, CbC reporting
Belgium's tax authorities hosted a webinar attended by over 200 participants to address technical implementation requirements for updated BEPS 13 reporting forms on 7 September 2026. The session covered the country-by-country (CbC) notification
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Belgium: Court of Cassation rules subscription tax applies to Luxembourg funds
The United Chambers of Belgium's Court of Cassation has reversed earlier decisions from the Brussels Court of Appeal, clearing the way for Belgium to tax foreign investment institutions, according to an update published by Belgium’s government on
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Belgium: MoF clarifies treaty coverage of Japan’s 4% corporate defence tax
The Belgian Ministry of Finance confirmed that Japan’s 4% special corporate tax on defence, effective from 1 April 2026, falls within the scope of the Belgium–Japan Income Tax Treaty (2016). It was clarified in Circular 2026/C/80 published on 2
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