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From 1 January 2026, Belgium is introducing a capital gains tax on certain financial assets; find out who is affected, which assets and transactions are affected by this regime, and what rates and exemptions apply.

Since 1 January 2026, e-invoicing via Peppol has been mandatory for Belgian B2B invoices. Find out what this means for your software, VAT deductions and contracts, what exceptions apply, and how to avoid fines of up to €5,000.

Discover how IFRS 18 changes the classification of income and expenses in the statement of profit or loss. This article explains key requirements, practical challenges and what to expect from the new financial reporting standard

Discover how IFRS 18 changes the classification of income and expenses in the statement of profit or loss. This article explains key requirements, practical challenges and what to expect from the new financial reporting standard

Understand how to assess whether your company acts as a principal or an agent under IFRS 15. This article explains the key considerations and judgements needed to recognise revenue correctly in multi-party transactions

Understand how to identify performance obligations under IFRS 15 Step 2. This article explains the key concepts behind revenue recognition and helps businesses apply the standard consistently across contracts with customers.

The conflict in the Middle East presents a myriad of complexities for multinational companies with operations and employees who are affected by the continuing situation. That includes Belgian multinational companies who have assigned employees to this region, but also Belgian residents working in the Middle East who will relocate back to Belgium or seek to live and work from other countries. Tax, Finance and HR leaders need to be aware of the potential tax risks that exist and put in place measures to mitigate financial exposure.

The CBAM will begin to have a financial impact in 2026. Find out how importers need to prepare, what impact this will have on audits and provisioning, and how Grant Thornton can help.

Take a moment today to think about your mental capacity – for peace of mind tomorrow

For many Belgian mid-sized companies, NIS2 still feels like something that can wait. The registration deadline has passed for most in-scope entities, incident reporting obligations have applied since 18 October 2024, and Belgium’s framework is now very much operational. Essential entities also face a first major evidence milestone on 18 April 2026. In other words, this is no longer a future compliance project. It is a current management issue.

On 3 April 2026, an additional extension was granted for the filing of Belgian Pillar Two returns. This concerns both the return relating to the domestic top-up tax (Qualified Domestic Minimum Top-up Tax – QDMTT) and the return relating to the IIR top-up tax (Income Inclusion Rule).

Proper representation of companies: how to avoid costly mistakes

In 2024, the International Accounting Standards Board (IASB), issued a new Standard IFRS 18 ‘Presentation and Disclosures in Financial Statements’. IFRS 18 replaces IAS 1 ‘Presentation of Financial Statements’ for annual reporting periods beginning on or after 1 January 2027.

With the submission deadline of 31 March 2026 coming up, this is the ideal time to prepare your wealth tax return. This annual tax, which compensates for inheritance tax, underwent extensive amendment in 2024: see the previous article on our website for details.

The Belgian transfer pricing legislation requires taxpayers to complete and submit specific transfer pricing documentation forms, consisting of the Local File, the Master File, and the CbC notification form. The requirement applies annually to Belgian entities and permanent establishments of multinational groups that meet the applicable thresholds[M.

From 1 January 2026, Wallonia ends nearly 20 years of tax exemptions under the Marshall Plan and reinstates property tax, the compensatory industrial tax and the municipal motive power tax for industrial investments made since 2006. The reform significantly increases the tax burden for many companies and requires a detailed analysis of past and recent investments to understand the financial impact.