Welcome to the Field

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.

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