Chile: SII publishes circular on MFN clause activation in tax treaties with five countries
Chile’s tax authority (SII) issued Circular No. 65 on 3 December 2025, addressing the activation of Most-Favoured-Nation (MFN) clauses in Chile’s tax treaties with Belgium, New Zealand, Norway, Switzerland, and Uruguay. These clauses are
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Belgium: SPF Finances announces importation of goods subject to CBAM from January 2026
Belgium’s tax authority (SPF Finances) announced, on 8 December 2025, that only importers holding a “carbon border adjustment mechanism (CBAM) declarant” authorisation will be permitted to import goods covered by the CBAM regulations. This
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Belgium: SPF Finances introduces a three-month grace period for e-invoicing from January 2026
Belgium’s tax authority (SPF Finances) announced on 2 December 2025 that businesses subject to VAT will have a 3-month grace period to comply with the new electronic invoicing requirement. This rule, which officially takes effect on 1 January
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Switzerland: Federal Council adopts protocol to income tax treaty with Belgium
The Swiss Federal Council adopted the dispatch on 26 November 2025 for a protocol to the income tax treaty with Belgium. The protocol implements minimum standards for such treaties, including an abuse clause to prevent arrangements or
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Belgium: Government gazettes bill extending exemptions to sister company mergers
Belgium’s government has gazetted a law of 30 October 2025 on 24 November 2025, extending the existing tax exemption for mergers to include simplified sister mergers, in line with the EU Mobility Directive 2019/2121 on cross-border conversions,
See MoreBelgium: Government reaches deal on multi-annual budget for 2026, raises corporate tax
Belgium’s government reached a budget agreement for 2026 on 24 November 2025 after months of tense negotiations, Prime Minister Bart De Wever announced. Following a Christmas deadline he set for his five-party coalition, he reached a deal that
See MoreBelgium: Scholars assist CJEU in reviewing Pillar 2 UTPR’s compliance with EU legal standards
A group of law professors filed an amicus curiae brief on 19 November 2025 with the Court of Justice of the European Union (CJEU) concerning a question referred by the Belgian Constitutional Court on whether the Pillar 2 UTPR is compatible with EU
See MoreBelgium extends Pillar 2 supplementary tax return deadline
Belgium’s Federal Public Service (SPF) Finance has announced, on 17 November 2025, an extension to the filing deadline for the annual supplementary national tax return. The law of 19 December 2023 (concerning the introduction of a minimum tax
See MoreBelgium expands tax-neutral rules to simplify sister mergers
Belgium’s Chamber of Representatives approved a law extending the country’s tax-neutral treatment to simplified sister mergers on 23 October 2025. The legislation, based on the EU Mobility Directive (2019/2121), amends the Income Tax Code and
See MoreBelgium grants withholding tax relief on non-resident payments for leasing tangible assets
Belgium’s Federal Public Service (SPF) Finance published a Royal Decree on 31 October 2025, which eliminates the withholding tax on payments for renting or leasing tangible movable property, effective from 1 November 2025. Previously, Belgian
See MoreBelgium extends personal income tax filing deadline
Belgium's Federal Public Service (SPF) Finance announced on 29 October 2025, the postponement of the deadline for filing online tax returns for individuals with specific income via MyMinfin to 7 November 2025. The deadline was 31 October
See MoreBelgium releases comprehensive Pillar 2 global minimum tax guidance
Belgium has released comprehensive administrative guidance on the 2023 law introducing a minimum tax for large multinational and domestic groups, aligning with OECD/G20 BEPS 2.0 Pillar Two rules and detailing definitions, calculation methods,
See MoreBelgium: Council of Ministers approves bill to implement DAC8
The draft law aims to implement the updated EU Directive on tax cooperation, introducing new reporting rules for crypto asset service providers and aligning administrative assistance measures with the revised framework in Belgium. Belgium's
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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
See MoreBelgium 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
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