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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.

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.

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

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

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.

The special tax regime for inbound taxpayers (BBIB) and researchers (BBIO) was in-troduced on January 1, 2022, to make Belgium more attractive for international talent. This new regime replaced the old expat system for foreign executives and marked an important step toward greater legal certainty.

“Discover how to calculate the taxable benefit in kind (BIK) for company cars for the 2026 income year. Use our handy tool and understand the flat-rate valuation of your BIK.”

The De Wever government is raising tax rates on profit distributions for small companies, placing an extra tax burden on SMEs. According to Frederik De Graeve, these measures aren’t a fair reform, but a quick fix for budget problems that are affecting the entire economy. The tax rate increases are being sold as a fight against abuse, but in reality they hit every small business. This policy leads to lower investment, higher prices and a general tax increase that affects entrepreneurs, employees and consumers. Frederik calls for a targeted and consistent approach to abuse, rather than general tax increases.

On 17 November 2025, the Belgian tax authorities announced that the filing deadline for the Qualified Domestic Minimum Top-up Tax (QDMTT) return has been extended to 30 June 2026.

Daily Allowance for Foreign Business Trips

Didier Engels heads Engels Ramen en Deuren together with his brothers Christophe and Cedric. When they took over as the third generation, each quickly found their specialisation and pumped new energy into the company.

Living in your second residence abroad can have unexpected tax implications for your estate. This text explains how to avoid double taxation of your estate and why seeking advice beforehand is important.