Latest news & developments
2026 compliance timeline – Key deadlines
With regulatory expectations continuing to tighten, staying compliant on time is more important than ever. Organizations face increasing pressure to meet key deadlines, making effective planning essential. To support you in navigating the year ahead, we are pleased to share a non‑exhaustive compliance timeline for 2026. This overview brings together the most important (in)direct tax and statutory accounting obligations, helping you anticipate what’s coming and stay well‑prepared throughout the year.
Tax bites podcast – International Tax Strategy for 2026: Aligning global tax policy changes with business operations
This podcast covers key points from our 6 February 2026 international tax webinar, including the Side‑by‑Side Package, updates on trade and tariffs, work mobility, and changes to the OECD Commentary. We also discuss expectations for 2026. If you’re interested in learning more or accessing the full webinar recording, please contact one of the presenters. Listen here: https://www.pwc.be/en/services/tax-and-legal/tax-bites-podcast-series/episode-62-international-tax-strategy-for-2026-aligning-global-tax-policy-changes-with-business-operations.html About the speakers
Belgium issues administrative clarification regarding the new form 275 CBC NOT
On 27 January 2026, the Belgian tax administration released updated guidance on the interpretation of the amended Country-by-Country Notification (“CbC Notification”) requirements (Form 275 CBC NOT). This follows the introduction of the amended Form 275 CBC NOT earlier in 2024 (New Royal Decree of 16 June 2024). As a reminder, all Belgian constituent entities within multinational enterprise (MNE) groups must submit a CbC Notification if the MNE group is subject
Tax Bites Podcast – DAC 7
In this episode, Pieter sits down with Niels D’Hondt and Jeroen Aerts to unpack the DAC 7 reporting obligation. Our specialists break down what platform operators need to know: who qualifies as a reporting platform operator, what information must be collected and reported, and the key deadlines to keep in mind. We discuss the practical challenges of
BIC Transition Impact: final opportunity to validate (late) December 2025 advance tax payments by 31 January 2026
Following a new public contract, BNP Paribas Fortis took over all federal government accounts from Bpost during the weekend of 13–14 December 2025. As a consequence: account numbers (IBAN) remain unchanged (identifiable by digits 679 in positions 5–7). as from 15 December 2025, international payments must use the new BIC: GEBABEBB. Impact on
Belgium publishes Public Country-by-Country Reporting form and definitive taxonomy
On 24 December 2025, the National Bank of Belgium (NBB) announced that the new definitive taxonomy including the Public Country-by-Country Reporting (pCbCR) model is accessible on the Central Balance Sheet Office’s website. This update follows the transposition of EU Directive 2021/2101 regarding pCbCR into Belgian law on 8 January 2024 and the Royal Decree on 18 June 2024. As a reminder, pCbCR obligations generally apply to
Benefits in Kind – New draft bill limits lumps-sum benefits in kind to 20% of gross wage
On 17 December 2025 (officially published on the Chamber’s website on 13 January 2026), the Belgian Government introduced a new draft bill to reform personal income tax. As part of these measures, the government aims to reduce the pressure on gross wages for employees and company directors by limiting the conversion of gross wages into
VAT exemption for financial intermediation: broader than you think
Versãofast (GC, 26 Nov 2025, T-657/24): a functional test. The recent Versãofast judgment (26 November 2025, General Court) clarifies the scope of the VAT exemption for credit intermediation. While the Court recalls that VAT exemptions must be interpreted strictly, it adopts a functional approach to “intermediation”, focusing on what the service enables rather than on
