Welcome to the Field

What is locked-box leakage in M&A transactions? Discover the typical risks, the impact on the transaction value, and how buyers can protect themselves contractually and financially through clear SPA provisions and buy-side due diligence.

Find out what makes a locked box or closing accounts more suitable in an M&A transaction. This article offers a clear transaction services perspective on pricing mechanisms, risk allocation, due diligence, working capital, debt position and purchase price adjustments, enabling buyers and sellers to make more informed deal decisions.

An analysis of how a MAC clause can affect enterprise value, equity value, and negotiation dynamics in an M&A transaction.

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 IFRS 18 changes the classification of income and expenses in the statement of profit or loss. This article explains key requirements, practical challenges and what to expect from the new financial reporting standard

Discover how IFRS 18 changes the classification of income and expenses in the statement of profit or loss. This article explains key requirements, practical challenges and what to expect from the new financial reporting standard

A comprehensive reform of the voluntary overtime system has been announced, with retroactive effect from 1 April 2026. The federal government has opted for a single, uniform framework designed to offer businesses greater flexibility, while employees can count on a clear and tax-efficient system. Below, we outline the key elements of this reform.

Understand how to assess whether your company acts as a principal or an agent under IFRS 15. This article explains the key considerations and judgements needed to recognise revenue correctly in multi-party transactions

Understand how to identify performance obligations under IFRS 15 Step 2. This article explains the key concepts behind revenue recognition and helps businesses apply the standard consistently across contracts with customers.

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.

The CBAM will begin to have a financial impact in 2026. Find out how importers need to prepare, what impact this will have on audits and provisioning, and how Grant Thornton can help.

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

For many Belgian mid-sized companies, NIS2 still feels like something that can wait. The registration deadline has passed for most in-scope entities, incident reporting obligations have applied since 18 October 2024, and Belgium’s framework is now very much operational. Essential entities also face a first major evidence milestone on 18 April 2026. In other words, this is no longer a future compliance project. It is a current management issue.

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