Belgium ratifies amending protocol to tax treaty with Vietnam
Belgium has ratified the protocol to the 1996 income and capital tax treaty with Vietnam through Decree of 24 March 2025. The agreement aims to prevent double taxation and curb fiscal evasion, and ensure fair taxation on income and capital in
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Belgium and Netherlands sign BEPS MLI arbitration agreement
The Netherlands published in the Official Gazette the Competent Authority Mutual Agreement with Belgium on 17 April 2025 on the application of the arbitration process outlined in Part VI of the Multilateral Convention to Implement Tax Treaty
See MoreBelgium releases draft domestic top-up tax return form
Belgium's Federal Public Service (SPF) Finance released an updated draft of the annual supplementary national tax return form on 10 April 2024. This supplementary national tax return form underwent public consultation in October 2024 and has
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Belgium revises 2025 advance income tax payment rules
Belgium's SPF Finance has updated its guidance on Advance Income Tax Payments for Companies. The quarterly advance payment deadlines for the 2025 tax year (2026 assessment year) are: For the first quarter: no later than 10 April 2025; For
See MoreBelgium extends deadline for 2025 VAT recovery submissions
Belgium’s tax authorities announced an extended deadline for submitting 2024 financial year data for taxpayers subject to VAT recovery restrictions on 4 April 2025. The deadline was extended to accommodate the summer holiday period. As such,
See MoreBelgium: B2B e-invoicing mandate excludes non-established entities
Belgium’s government confirmed on its official e-invoicing page on 19 March 2024 that non-established VAT-registered entities in Belgium are excluded from the e-invoicing mandate. However, the legislation has yet to be amended to include this
See MoreBelgium: Court rules no unfair discrimination between cash and in-kind contributions in withholding tax on small company dividends
Belgium’s Constitutional Court has published Decision No. 4/2025 on 16 January 2025, responding to a preliminary question submitted by the Court of First Instance in Liège. The ruling clarifies when small companies can apply the reduced
See MoreBelgium announces modernisation of VAT rules
Belgium has issued Guidance (Circular 2025/C/6) on 27 January 2025, announcing various updates to the VAT rules by modernising procedures, compliance, and refunds. The key changes include new deadlines for periodic and special VAT returns, VAT
See MoreBelgium: Coalition government plans tax reforms
Belgium’s five political parties agreed on a coalition government program on 31 January 2025, which outlines various tax reform measures. These reforms introduce tax measures to boost economic competitiveness by encouraging “green”
See MoreBelgium publishes guidance on new CFC rules
Belgium’s tax authorities have issued two circular letters - Circular 2024/C/82 and Circular 2024/C/83 - on 13 December 2024 - providing clarity on specific aspects of the controlled foreign company (CFC) rules introduced in 2023. The amended
See MoreBelgium: Revised investment deduction rules coming into force in 2025
Belgium’s Federal Council of Ministers has approved royal decrees to reform the investment deduction regime, introducing three categories of investments that are eligible for additional tax deductions, which go into force on 1 January
See MoreBelgium proposes updates to DAC6, DAC7 rules
Belgium’s government has introduced a draft law proposing updates to the current regulations on the automatic exchange of information (AEOI) and related obligations. The draft legislation also outlines new penalties under DAC6 and DAC7. These
See MoreBelgium, Liechtenstein conclude tax treaty negotiations
Belgium and Liechtenstein officials have concluded negotiations for a possible income and capital tax treaty on 27 November 2024. If a treaty results from the negotiations, it will be the first between the two countries. Any resulting
See MoreBelgium consults Pillar Two supplementary tax form
Belgium's Federal Public Service (SPF) Finance has launched a consultation on the proposed annual supplementary national tax return form. The supplementary national tax applies to in-scope groups starting their tax years on or after 31 December
See MoreBelgium introduces tax measures for Flemish region
Belgium’s new government agreement for the Flemish region includes various tax measures, which includes amendments to inheritance and property taxes. Under the new tax measures, effective in 2026, inheritance tax rates will decrease for small
See MoreBelgium postpones VAT declaration, payment reforms
Belgium announced several amendments to the Belgian VAT Code, which were introduced by the Law of 12 March 2024. The amendments were initially set to take effect on 1 January 2024, but have been postponed to 1 January 2025. The changes in the VAT
See MoreBelgium launches prepayment system for pillar two taxes
The Belgian tax authorities Federal Public Service (SPF) announced that the prepayment system for the Domestic Minimum Top-Up Tax (DMTT) and Income Inclusion Rule (IIR) top-up tax was activated on 2 September 2024. Taxpayers who prepay these
See MoreBelgium updates transfer pricing documentation forms, filing requirements
Belgium has published three new Royal Decrees of 16 June 2024 on 15 July, 2024, announcing revisions to the Local File Form (275. LF), the Master File Form (275. MF), and Country-by-Country Reporting (“CbCR”) Notification Form (275 CBC
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