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Belgium's New Capital Gains Tax: What You Need to Know
Starting 1 January 2026, all Belgian VAT-registered businesses must issue structured electronic invoices for B2B transactions. This article outlines the formal requirements for invoices, including mandatory content, language, and currency rules. It also explains the legal consequences of non-compliance, such as VAT deduction refusal and penalties, and highlights the importance of invoice accuracy and supporting documentation.
The article discusses how SMEs can reduce the tax burden on dividend distributions by reserving profits in a liquidation reserve. It discusses the benefits of the asymmetric allocation of this reserve where there is a mixed shareholder profile, enabling different share classes to be created to optimise tax benefits. The Tax Ruling Committee has confirmed that this approach is not considered to be a form of tax abuse. With a timely amendment to the articles of association, companies with mixed shareholder profiles can make the most of the liquidation reserve.
The ecological transition for SMEs: an overview
Be careful if you gift the bare ownership of your company’s shares to your children but are still counting on the liquidation reserves you have formed
Learn about the benefits of mandatory e-invoicing in Belgium, set to enhance efficiency, reduce VAT fraud, and support digital transformation
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.