Belgium introduces VAT bill on service supply rules and margin scheme for arts, antiques
The draft VAT bill updates rules on the place of supply for specific services, the profit margin scheme for art and antiques, and VAT rates, partly implementing EU Directive 2022/542. The Belgian government has introduced a draft VAT bill to the
See MoreBelgium postpones VAT modernisation plans until further notice
Belgium’s tax authority announced that the planned VAT system modernisation has been indefinitely postponed, with transitional measures remaining in place to maintain continuity. Belgium’s tax administration has released Circular 2025/C/62 on
See MoreBelgium, Kenya sign income tax treaty
Representatives from Kenya and Belgium have signed a tax treaty aimed at eliminating double taxation and preventing tax evasion for individuals and businesses operating between the two countries. The agreement was signed on Tuesday, 30 September
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Belgium defines fixed financial asset requirement for participation exemption
The participation exemption applies to shareholders with at least 10% ownership or investments of EUR 2.5 million, provided the latter qualify as fixed financial assets. Belgium's Ministry of Finance has released Circular 2025/C/63 on 3 October
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OECD: Australia, Belgium, Netherlands, New Zealand revise arbitration rules under BEPS MLI
Part VI of the MLI enables jurisdictions that opt in to implement mandatory binding arbitration to resolve disputes arising under tax treaties. The OECD has released updated arbitration profiles for Australia, Belgium, Netherlands, and New
See MoreBelgium: Government plans broader reporting requirements for securities, cryptocurrency accounts
The first mandatory reporting of securities and crypto asset account balances will cover 31 December 2025 and 30 June 2026. Belgium’s government has published amendments regarding the annual securities account tax on 17 September 2024, which
See MoreBelgium: FPS clarifies new rules on mandatory e-invoicing
The Royal Decree of 8 July 2025, published on 14 July 2025, establishes the regulatory framework for structured e-invoicing in Belgium, building on the Law of 6 February 2024. Belgium's Federal Public Service (FPS) Finance published a notice on
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India, Belgium amending protocol to tax treaty enters into force
The Protocol expands the existing framework for exchanging tax information, aiming to reduce tax evasion and avoidance between the two countries while also facilitating mutual assistance in tax collection. The amending protocol to the 1993
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Belgium extends deadline for thematic investment deduction certificate filing
The extension is limited to 30 June 2026, except for deadlines within three months of that date, with up to 40% deduction rates for sustainable transition investments. Belgium’s Federal Public Service for Finance has published the royal
See MoreBelgium delays VAT chain modernisation measures
A new start date for the modernisation of the VAT has not been announced. Belgium’s Federal Public Service for Finance announced, on 26 August 2025, that the implementation of Belgium’s VAT chain modernisation measures has been
See MoreBelgium gazettes laws concerning participation exemption requirements, exit tax rules, and other tax reforms
The Belgian Chamber of Deputies approved the law on 17 July 2025. Belgium’s government has published the Programme Law of 18 July 2025 in the Official Gazette on 29 July 2025. The law introduces a new participation exemption requirement
See MoreBelgium, Switzerland sign amending protocol to tax treaty
The tax treaty between the two jurisdictions was last amended in 2014. Belgium and Switzerland signed a protocol in Brussels to update their 1978 income and capital tax treaty on 16 July 2025. The protocol aligns the agreement with current
See MoreBelgium: Chamber of Deputies approve participation exemption changes, exit tax rules, other tax reforms
From 2026, Belgium's tax changes include stricter participation exemption rules, exit tax on cross-border reorganisations, a permanent 6% VAT for residential demolition/reconstruction, and higher VAT on coal and fossil fuel boilers. The Belgian
See MoreBelgium issues clarification on 2026 B2B e-invoicing rules
The Decree mandates the use of structured e-invoicing for B2B transactions between VAT-registered taxpayers, starting in 2026. Belgium has published Decree of 8 July 2025 in the Official Gazette, mandating structured electronic invoicing
See MoreBelgium extends 6% VAT rate for residential demolition and reconstruction pending legal implementation
Due to a delay in the approval of the reform law, the standard 21% VAT rate will apply from 1 July 2025, with a potential adjustment to 6% once the law is enacted. Belgium's Federal Public Service (SPF) Finance announced on 10 July 2025 that the
See MoreBelgium: Government submits tax reform proposals to parliament, includes investment gains tax, participation exemption
Key proposals include a 5% capital gains tax, a participation exemption for group contributions, revised deductions, and revised statute of limitations rules. Belgium’s Chamber of Deputies is reviewing a draft law submitted on 3 July 2025 to
See MoreBelgium revises CRS list, adds Armenia and Uganda
The updated CRS exchange list for 2024 now includes Armenia and Uganda. Belgium’s government has published the Royal Decree of 2 July 2025 in Official Gazette No. 2025004947 of 8 July 2025. The Royal Decree updates the list of jurisdictions
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Belgium publishes draft XSD schema for Pillar Two top-up tax return
Belgium has issued a draft schema outlining how groups should file their Pillar 2 top-up tax return under the new QDMTT rules. Belgium’s tax authorities, Federal Public Service (FPS) Finance has issued a draft XSD schema for the annual
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