Latest news & developments
Tax bites podcast – Transfer Pricing audits
New Tax Bites episode out now! Pieter sits down with transfer pricing experts Ann and Brecht, and legal expert Véronique, to explore the changing Belgian TP audit landscape. Discover what happened to the traditional February audit “wave”, how audits are evolving and which companies and topics are being targeted. Get practical tips on prevention, managing
Belgium extends the filing deadline of the QDMTT and IIR Top-up Tax returns to 30 September 2026
What happened? The Belgian tax authorities have announced an extension of the filing deadline for the Qualified Domestic Minimum Top-up Tax (“QDMTT”) return and the Income Inclusion Rule (“IIR”) Top-up Tax Return. For returns for which the statutory filing deadline falls before 30 September 2026, the deadline has been extended to 30 September 2026. The due date
Updated Belgian inpatriate tax regime — New circular letter greenlights retroactive adjustments to employment contracts
On 1 April 2026, the Belgian tax authorities (BTA) published Circular letter 2026/C/51, providing commentary on the amendments made by the Law of 18 December 2025 to the special tax regime for inpatriate taxpayers (BBIB) and for inpatriate researchers (BBIO). The changes apply to remuneration paid or granted as from 1 January 2025. Without providing an overly extensive explanation of the special
EU Commission publishes guidance on the Packaging and Packaging Waste Regulation (PPWR)
On 30 March 2026, the European Commission published a guidance document and an accompanying set of Frequently Asked Questions (FAQs) on the implementation of the Packaging and Packaging Waste Regulation (PPWR) (Regulation (EU) 2025/40). These documents aim to facilitate the uniform application of the new packaging rules across the EU and to simplify compliance for economic operators and Member States. Background The
Introducing Our New Monthly Trade and Customs Insights Series
Your window into trade and customs trends Navigating the fast-moving world of global trade, customs, and regulatory change can be complex. Our mission is to make it simpler for your business. That’s why we’re launching a new monthly Trade & Customs Insights report, now available on our PwC Website. Each edition provides a clear, curated overview of the latest developments in
Belgium Publishes Draft IIR Top-Up Tax Return for Public Consultation
On Thursday 19 March 2026, the Belgian tax authorities published the draft Income Inclusion Rule (“IIR”) top-up tax return and accompanying explanatory notice for assessment year 2024 (covering fiscal years starting at the earliest on 31 December 2023 and closed at the latest on 30 December 2024) and 2025 (covering fiscal years starting at the earliest on 31 December 2024 and closed at
Belgian Court confirms: you can transfer more ‘interest deduction capacity’ than you have
In Belgian acquisition structures, the application of the 30% EBITDA interest limitation creates significant uncertainty. Although the law permits the transfer of excess interest deduction capacity within Belgian groups even in excess of the transferring entity’s own capacity, the tax authorities have adopted a restrictive interpretation which is particularly negative for Finco’s. Recent case law
Update on the modernisation of the VAT chain
As of 1 May 2026, the next phase of the Belgian modernisation of the VAT chain will take effect. The most significant change is that the current VAT account will be replaced by a new VAT provision account. The VAT returns for April 2026 and the second quarter of 2026 will be the first periodic returns to be recorded in
