EU: Belgium, Bulgaria, Cyprus face reasoned opinions over DAC9 transposition gaps
The European Commission issued reasoned opinions to Belgium, Bulgaria, and Cyprus for failing to fully transpose Directive (EU) 2025/872 (DAC9), which establishes rules for the filing and exchange of GloBE Information Returns (top-up tax information
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Belgium to hand over PEPPOL authority to the finance ministry in 2027
Belgium's digital infrastructure overhaul continues with a significant administrative reshuffle. The Federal Public Service Finance (FPS Finance) will take control of the Belgian Peppol Authority from 2027, assuming responsibilities held by the
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Belgium gazettes electronic form for GIR notification
Belgium published the Royal Decree of 22 June 2026 in the Official Gazette on 29 June 2026, entering into force on the same day, establishing the procedure for submitting the GloBE Information Return (GIR). It adopts the standard GIR form under
See MoreBelgium updates withholding tax declaration forms following enactment of capital gains tax law
Belgium's Federal Public Service (SPF) Finance has announced the issuance of new versions of the withholding tax declaration forms yesterday, 25 June 2026. These updated withholding tax return forms include: Declaration 273A-Div: Withholding
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Belgium: EUR 3 duty on low-value e-commerce imports from non-EU countries takes effect
Belgium’s tax authority, the Federal Public Service (SPF) Finance, announced on 23 June 2026 that, from 1 July 2026, new European regulations concerning online purchases of goods from non-EU countries valued up to EUR 150 come into effect. A flat
See MoreBelgium consults draft undertaxed payments rule (UTPR) top-up tax return for 2025
Belgium has launched a public consultation on a draft undertaxed payments rule (UTPR) top-up tax form and related explanatory guidance for the 2025 tax year. UTPR explanatory guidance Issued by the Federal Public Service Finance, the official
See MoreBelgium gazettes decree on QDMTT, IIR return forms for 2025 assessment year
Belgium’s Ministry of Finance has gazetted Royal Decrees establishing the return forms for both the Qualified Domestic Minimum Top-Up Tax (QDMTT) and the Income Inclusion Rule (IIR) for the 2025 assessment year. Both Royal Decrees of 5 June 2026
See MoreBelgium advances individual income tax reforms: Raises tax-free allowances, revises self-employed deductions
Belgium’s Financial and Economic Committee of Parliament has adopted an individual income tax reform bill (Bill No. 56 1243/005) on 16 June 2026, introducing several key changes, including higher tax-free thresholds, a gradual elimination of
See MoreBelgium publishes IIR tax return forms under Pillar Two minimum tax rules
Belgium’s Ministry of Finance has published a royal decree in the Official Gazette No. 129 of 15 June 2026 on the income inclusion rule (IIR) return form for the assessment year 2024. The decree details taxation forms for multinational
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Moldova negotiations amending protocol with Belgium on double tax treaty
Moldova has issued Decree No. 639 dated 4 June 2026, published in the Official Gazette, authorising negotiations on an amending protocol to the 2008 income and capital tax treaty with Belgium. The original Convention between Moldova and Belgium
See MoreBelgium: Tax authority extends GIR notification filing deadline
Belgium’s tax authorities announced, on 12 June 2026, that it has postponed the deadline for multinational enterprises and large domestic groups to notify their designated GloBE Information Return (GIR) filing entity. The notification portal
See MoreBelgium 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
See MoreBelgium 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
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