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
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Belgium 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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Belgium introduces reformed penal code with 8-level sanctions for legal entities, natural persons
Belgium's Federal Public Service Finance has announced a reformed Penal Code, which is set to take effect on 1 September 2026. The update establishes parallel systems of eight penalty levels, one applicable to legal entities and another to natural
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Belgium: MoF phases out marriage quotient under new spousal income transfer regime
Belgium’s Ministry of Finance has published Circular No. 2026/C/79, dated 26 August 2026, guiding the phase-out of the spousal income transfer regime introduced by the law of 15 July 2026. Circular 2026/C/79 provides detailed guidance on the
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Belgium issues additional FAQs on Pillar two supplementary tax filings
Belgium's Federal Public Service Finance has published additional frequently asked questions (FAQs) on the filing requirements under the Pillar Two global minimum tax rules, expanding on guidance previously issued for the country's Qualified
See MoreBelgium amends withholding tax rules following personal income tax reform
Belgium's Federal Public Service Finance has published the Royal Decree of 24 July 2026 in the Official Gazette on 30 July 2026, amending the rules governing the application of withholding tax. The decree introduces several important amendments to
See MoreBelgium clarifies extension of Pillar Two GIR filing notification deadline for 2024–25Â
Belgium's Federal Public Service Finance has published a release clarifying the extension of the deadline for notifying the entity responsible for filing the GloBE Information Return (GIR) on 29 July 2026. Previously, the notification deadline
See MoreBelgium introduces tiered capital gains tax on financial assets with progressive rates, exemptions
The Belgian Ministry of Finance has published Circular 2026/C/74 on 22 July 2026. Circular 2026/C/74 outlines the Belgian tax framework for financial capital gains following legislation enacted on 6 April 2026. Circular 2026/C/74 provides
See MoreBelgium moves to dual e-reporting of invoices starting 2028
Belgium's Council of Ministers approved a preliminary draft law amending the Value Added Tax Code on 18 July 2026, requiring companies to report invoice data electronically in near real time to tax authorities starting in 2028. The measure
See MoreBelgium introduces Pillar Two mandate for professional tax representatives
Belgium's Federal Public Service (SPF) Finance has updated its Pillar Two guidance on 23 July 2026 to introduce a new Pillar Two mandate, allowing companies to formally appoint a professional representative, such as an accounting firm or an
See MoreBelgium clarifies origin proof requirements for US imports under Turnberry Agreement
Belgium’s tax authorities, SPF Finance, announced on 14 July 2026 that starting 1 July 2026, American exporters can ship into Europe at reduced or zero customs duties under the Turnberry Agreement, inked on 27 July 2025. The rules sit in
See MoreBelgium approves multi-year personal income tax reform through 2030
Belgium’s Chamber of Deputies approved legislation introducing a range of personal income tax reforms on 9 July 2026. This legislation outlines a comprehensive reform of the Belgian personal income tax system, scheduled for implementation
See MoreBelgium extends 2026 personal tax return deadline
Belgium’s tax authorities, SPF Finance, announced on 13 July 2026 that it has extended the filing deadline for the 2026 assessment year by four days following system outages that prevented taxpayers from submitting returns through
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