Latest news & developments
New law providing various provisions – Key tax changes adopted by the Chamber
On 11 December 2025, after extensive discussions within the Finance Commission, the Chamber adopted the draft law providing various provisions. This legislation encompasses both corporate and personal income tax measures, alongside significant updates to tax procedures. From a corporate tax perspective, here are the key measures adopted: The “Sicav RDT / DBI Bevek” regime remains applicable, but a 5% tax will
Belgium’s Expat Regime – Key takeaways from the new legislation
Last Friday, the parliament approved various important tax measures, including the changes to the special tax regime for inbound employees and researchers. While the text is yet to be published in the Official Gazette, it is essential to highlight that these changes will take effect retroactively from 1 January 2025. This means urgent action is
Filed your tax return? Time for the Return-to-Provision!
You’ve recently filed your Belgian (non-resident) corporate income tax return? That’s great – It means it’s now time to initiate the Return-to-Provision (RTP) process. What is Return-to-Provision? Return to Provision (RTP) is a crucial step in the tax accounting cycle that reconciles the estimated tax provision booked at year-end with the actual tax return, ensuring
Will employees working from home trigger a PE? New commentaries from the OECD
In the wake of the COVID-19 pandemic, the rise in remote work has heightened the risk that companies may be deemed to have a permanent establishment (PE) in jurisdictions where employees regularly work from home, potentially triggering corporate tax filing and other registration/compliance obligations. To address these developments, the OECD has recently updated the commentary to
2026 Budget agreement – Tax and social measures
Today, the government reached a budget agreement, setting a multi-year path to meet the European expenditure rule by 2029. This plan involves 60% spending cuts and 40% new revenue streams. A projected €9.2 billion is earmarked for 2029, increasing to €10 billion by 2030. This funding will come from salary indexation adjustments, targeted VAT hikes,
Belgium extends the filing deadline of the QDMTT return to 30 June 2026
What happened? Today, Belgium announced an extension of the deadline to file the Qualified Domestic Minimum Top-up Tax (“QDMTT”) return to 30 June 2026 for taxpayers with a financial year which: started at the earliest on 31 December 2023, and ended at the earliest on 1 January 2024 and at the latest on 30 June 2025. In its communication (available in Dutch and in French), the Belgian Ministry of Finance explains that this means
Simplified side stream mergers – new law clears hurdles for ‘real’ tax neutrality
On 16 June 2023, the ‘simplified side stream merger’ (vereenvoudigde zusterfusie / fusion simplifiée entre soeurs) was introduced in the Code of Companies and Associations and in the Income Tax Code. However, even in case all conditions were fulfilled, the transaction could not entirely take place tax neutrally due to ‘imperfections’ in the corporate income
Significant update for family businesses in Flanders
On 3 October 2025, the Flemish Government gave preliminary approval to a draft decree that will bring substantial changes to the preferential tax regime for family businesses, particularly affecting those with residential real estate assets. These reforms are set to take effect on 1 January 2026 and will exclude residential real estate and building land
