Welcome to the Field

Explore the evolving landscape of car expenses tax deductibility, including new rules for non-zero emission and hybrid cars, and what you need to know for corporate and personal tax purposes.

Prepare your wealth tax declaration with our guide. Discover the key changes since 1 January 2024 and ensure that your tax return is submitted on time and correctly by the deadline of 31 March 2025

“Discover how to calculate the taxable benefit in kind (BIK) for company cars for the 2025 income year. Use our handy tool and understand the flat-rate valuation of your BIK.”

Discover the new rules on financial subcontracting in the construction, meat and house removal sectors from 2025. Find out how this legislation tackles social dumping and what sanctions apply.

‘From 2025, there will be significant changes to Belgian VAT regulations. Read more about the new filing deadlines, penalties for late filing and payment, automatic direct debit of VAT payments, and monthly refund of VAT credits'

‘Find out about the legal risks and requirements for dividend distributions at private and public limited companies. Learn how directors can be held liable, even if the legal distribution tests have been carried out. Read more about recent case law and tips on compliance.’

Last year, Grant Thornton France released our first White Paper aimed at presenting the evolution of telework in France, Germany, Spain, and Italy, both before, during, and after the Covid-19 pandemic. Following this initial version, we reached out to our colleagues in other European countries and are now proud to present this updated version with additional contributions from the Netherlands and Belgium

Prepare for Belgium's mandatory B2B e-invoicing by January 2026. Learn about the Peppol network, scope of the mandate, and available fiscal incentives to support a smooth transition.

In previous contributions, we have taken a look at Article 5 (permanent establishment) and Article 10 (dividends) of the new Treaty for the Prevention of Double Taxation between Belgium and the Netherlands, which was signed on 21 June 2023. This article deals with a number of important changes to the treaty article concerning the management of companies. The current Article 16 on directors appears in modified form as Article 15 in the new treaty.

Since the beginning of 2024, many more Belgian companies have faced a specific transfer pricing (‘TP’) audit, and the number of audits is increasing all the time. Such audits are very thorough and labour-intensive and involve in-depth scrutiny of the company’s analytical figures. In this article we discuss recent developments relating to TP audits and share our experiences in this regard.

In a new ‘On a roll’ managing director Olivier Waleffe shares how Grant Thornton assisted the dramatic transition of Duferco. Watch the video!

This contribution continues the series of articles about the new tax treaty between Belgium and the Netherlands, which was signed on 21 June 2023 (‘the Treaty’). The Treaty is expected to enter into force in 2025. In this article we consider the taxation of dividends.

The Belgian tax administration announced last week that they provide an administrative tolerance for groups of multinational enterprises (MNE) and large-scale domestic groups that will not carry out advance payments in 2024 for the domestic top-up tax or the IIR. These groups may submit their notification for registration in the Belgian Crossroads Bank for Enterprises (CBE) until 16 September 2024 (included) instead of 13 July 2024. However, in case these groups wish to carry out tax prepayments in 2024, the filing deadline remains 13 July 2024! Affected taxpayers should immediately determine whether they want to make Pillar 2 tax prepayments. If not, the group can rely on the extended deadline.

On 19 December 2023, Belgium implemented the Pillar 2 legislation introducing a minimum effective tax rate of 15% for multinational enterprise groups (MNEs) or large domestic groups with consolidated annual revenues exceeding €750 million. The rules are applicable for financial years commencing on or after December 31, 2023.

The assessment system for legal structures was introduced in 2015. It soon acquired a nickname: the Cayman Tax. This new form of taxation was supposed to allow income of certain legal structures – such as trusts, foreign foundations and low-taxed foreign entities – to be subject to tax on the part of the Belgian founders. Over the years, these regulations have been through several thorough revisions. The House of Representatives recently approved a bill that once again sharpens the Cayman’s teeth. We briefly discuss the most important changes.

When a car is provided by an employer to an employee or director and the beneficiary also uses the car for private purposes a taxable benefit in kind is generated. This benefit in kind is subject to withholding taxes. The taxable value of the benefit is added to the taxable remuneration, the total is subject to withholding taxes. Benefits in kind are normally taxed on their market value. With regard to company provided cars the value is determined on a lump sum basis.