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A shareholders’ agreement helps family-owned SMEs to clearly set out in advance arrangements regarding roles, decision-making, dividends, share transfers, succession and exit strategies.

Family governance helps entrepreneurial families to establish clear agreements in good time regarding assets, shareholdings, succession and expectations. A family charter and structured meetings can prevent conflict and strengthen long-term harmony.

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.

Everything you need to know about real estate taxation in Belgium: registration duties, VAT, property tax, rental income taxation, and taxes on the sale or inheritance of property.

The increasing prevalence of cross-border remote working has raised important questions regarding the potential creation of a permanent establishment (“PE”) for employers.

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

For multinational groups and large domestic groups with Belgian entities, the deadline of 30 September 2026 for various Pillar Two requirements is drawing nearer. These obligations include the domestic top-up tax return, the income inclusion rule return, the GIR notification and the general representative notification. Timely preparation is essential in order to correctly assess the relevant data, reporting entities and safe harbour arrangements.

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

Share Options in the Event of Cross-Border Employment Between Belgium and the Netherlands

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.