Filter insights by:
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.
“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.”
A whistleblowing report arrives. There is a suspicion of fraud, misuse of confidential information or another potential breach of internal rules. HR, Compliance or Legal needs to understand what happened, and quickly. For many organisations, the natural next step would be to start gathering information, interview the people involved and establish the facts. But there is now another question that should be asked before the investigation begins: Does the Belgian Private Investigation Act apply, and is the organisation prepared for it. This question is becoming particularly important as 16 December 2026 approaches.
Segment reporting is intended to give information to investors and stakeholders regarding the financial results and financial position of the entity that are used by the entity’s chief operating decision maker (CODM). Given this, IFRS 8 ‘Operating Segments’ provides the guidance to preparers on this area.
The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) is challenging. Each year, new Standards and amendments are published by the International Accounting Standards Board (IASB). These changes have the potential to significantly impact the presentation of a complete set of financial statements, and 2026 is no different.
IFRS 16 ‘Leases’ is a standard that impacts most reporting entities that apply IFRS Accounting Standards and are involved in leasing assets and can have a substantial impact on the financial statements of lessees of property and high-value equipment. Although IFRS 16 has been in effect since 2019, there are still a number of areas that can be challenging in practice. Our ‘Insights into IFRS 16’ series summaries key areas of the standard and aims to demystify those key requirements that are challenging to apply in practice. This article considers the accounting for lease payments.
The European AML landscape is changing fundamentally. With the creation of the Anti-Money Laundering Authority (AMLA) and the introduction of the new Anti-Money Laundering Regulation (AMLR), financial institutions are entering a more harmonised and outcome-driven regulatory environment. The AMLR will apply directly across the EU, while AMLA will drive greater supervisory consistency and convergence.
For companies whose financial year does not coincide with the calendar year, or when preparing interim financial statements, calculating provisions for holiday pay and the thirteenth-month bonus is often an underestimated area of attention. At 31 December, companies can generally rely on calculations provided by their social secretariat. An interim closing, however, requires a more nuanced approach. Simply pro-rating the annual provision does not always provide an accurate picture of employee-related liabilities.
Since 1 January 2026, new rules have applied which are intended to help prevent long-term incapacity for work and strengthen the return to work process. Discover them here.
On 30 September 2026, the Flemish Government presented its September Declaration, introducing a package of measures that may directly affect households, prospective buyers and businesses from 2027 onwards. The most notable tax measure is the announced increase in the sales duty on the purchase of a sole own home. In addition, changes have been announced regarding service vouchers, inheritance tax, the Growth Package and Flemish support measures. Most measures still need to be translated into concrete legislation.
Reintroduction of the Copyright Regime in the IT Sector: What Does This Mean in Practical Terms?
Digital transformation is not just about implementing new software. Grant Thornton helps organisations improve processes, connect systems and turn technology into reliable data, stronger reporting and better business decisions.
AI offers companies opportunities to work more efficiently, but at the same time requires clear agreements regarding data, human oversight, employee wellbeing, contracts and governance. Discover five key considerations for using artificial intelligence responsibly within your organisation.
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.
European sustainability reporting: less complex, but no less relevant
IFRS 17 introduced a new approach to the recognition and measurement of insurance contracts. This article explores the objective and scope of the Standard, helping you understand which contracts fall within its requirements.
How are insurance contracts initially recognised and measured under IFRS 17? Discover the key principles and how future cash flows, risk adjustments and the contractual service margin shape their measurement.