News & Articles

The perfect place for any legal or tax professional to keep abreast of everything that’s happening on the Belgian legal scene

Lydian logo
Read More
12/06/26
12/06/26
Liquidation reserve: Introduction of a New Anti-Abuse Rule

Belgium introduces a new anti-abuse rule targeting the favourable liquidation-reserve regime, under which distributions from a liquidation reserve are exempt from personal income t…

Read More
Andersen logo
Read More
30/03/26
30/03/26
Reform of the Margin Scheme Applicable to Works of Art, Collectors’ Items and Antiques

The Law of 19 December 2025, which entered into force on 31 December 2025, amended the special margin scheme applicable to supplies of works of art, collectors’ items and antiques.…

Read More
Andersen logo
Read More
25/03/26
25/03/26
Increase in the Minimum Remuneration of Company Directors: What Are the Corporate Income Tax Im…

The draft bill reforming personal income tax, submitted to the Chamber of Representatives on 17 December 2025, introduces a significant amendment regarding the minimum remuneration…

Read More
PwC Belgium logo
12/06/26
2026 Belgian statutory and tax compliance deadlines: Key fil…

As the 2026 Belgian compliance season progresses, PwC recaps the key upcomi…

Simont Braun logo
20/05/26
Director and Manager Remuneration in 2026 | No Longer a Simp…

Simont Braun maps how the draft personal-income-tax reform reshapes directo…

Dotted texture left
Dotted texture left

Each day we publish several articles written by legal and tax specialists from law firms, notaries offices, the legal departments from payroll agencies and tax consultants.

It is the perfect way for lawyers at the Bar, in-house counsel, barristers, solicitors, notaries, bailiffs, paralegals and any other legal professional with an interest in Belgian and European law to keep informed of new legislative initiatives, case law, legal doctrine and all other legal developments on the Belgian legal scene!

Dotted texture right

More News & Articles

Lydian logo
07/05/26
Nieuwe fiscale regels voor “familiale vennootschappen” - Impact op (vastgoed) vennootschappen en holdings

Lydian analyseert hoe het hervormde Vlaamse gunstregime voor familiale vennootschappen vanaf 1 januari 2026 vastgoedvennootschappen en holdings raakt:…

Read More
Tiberghien logo
24/03/26
Crypto is niet langer “vies”: Het uitgangspunt voor de meerwaardebelasting is een taxatie van 10%, ook voor cr…

“Ik zal het nog eens herhalen. Het uitgangspunt van de meerwaardebelasting is een taxatie aan 10%, ook voor crypto-activa”, zo stelde de minister van …

Read More
PwC Belgium logo
19/03/26
Belgian Court confirms: you can transfer more ‘interest deduction capacity’ than you have

In Belgian acquisition structures, the application of the 30% EBITDA interest limitation creates significant uncertainty. Although the law permits the…

Read More
PwC Belgium logo
17/03/26
Update on the modernisation of the VAT chain

As of 1 May 2026, the next phase of the Belgian modernisation of the VAT chain will take effect.

Read More
Altius logo
13/03/26
New EU De-minimis Registration Obligation: What Businesses Receiving Public Subsidies Need to Know

As of 1 January 2026, the administrative landscape for de-minimis aid in the EU has changed significantly. Businesses that receive public subsidies sh…

Read More
Tiberghien logo
10/03/26
Btw-provisierekening vanaf 1 mei 2026: wat betekent dat voor uw onderneming?

De FOD Financiën voert een nieuwe stap in de modernisering van de btw-ketting door: vanaf 1 mei 2026 verdwijnt de btw-rekening-courant en komt de btw-…

Read More
Andersen logo
09/03/26
Gradual Abolition of the Marital Quotient – What Impact on Your Tax Position?

The draft bill on the reform of personal income tax, submitted to Parliament on 14 January 2026, provides for the gradual abolition of the marital quo…

Read More
Bird & Bird (Belgium) logo
09/03/26
Belgian Copyright Tax Regime: Two Key Reform Proposals

The Belgian copyright tax regime is currently the subject of two significant legislative reform proposals, both of which carry important practical con…

Read More
PwC Belgium logo
05/03/26
Advance tax payments for assessment year 2027: mind the surcharge

Belgian companies/branches have the possibility (but not the obligation) to make advance tax payments during the financial year. If corporate taxpa…

Read More
Monard Law logo
04/03/26
Regering beperkt voordeel van de BV-vrijstellingen

In het begrotingsakkoord voor 2026 was overeengekomen om de oplopende kost van de verschillende vrijstellingen tot doorstorting van bedrijfsvoorheffin…

Read More
Eubelius logo
03/03/26
Fictief dividend bij verkrijging en vernietiging van eigen aandelen: niet alle situaties zijn gelijk

Een verkrijging van eigen aandelen heeft bij vernietiging van die aandelen op fiscaal vlak een fictief dividend tot gevolg. In bepaalde gevallen leidt…

Read More
Tiberghien logo
02/03/26
Btw-verhoging voor hotels en campings met overgangsmaatregel voor boekingen die nog in februari plaatsvinden

Door het advies van de Raad van State sneuvelden (voorlopig) de btw-tariefverhoging voor meeneemmaaltijden en toegang tot inrichtingen voor cultuur, s…

Read More
Osborne Clarke logo
26/02/26
How are new Belgian tax measures in force since the start of 2026 affecting companies?

Since the Belgian Federal election in June 2024 and the formation of a new federal government, a myriad of tax reforms and measures have been announce…

Read More
contrast logo
24/02/26
Bid rigging: Winning by losing (together)?

Imagine... You work for a large European event‑planning company, and you are preparing a bid for a major tender launched by the European Commission. …

Read More
Tiberghien logo
18/02/26
Verstrengde voorwaarden verlaagd tarief voor de aankoop van de enige eigen woning in Vlaanderen (2%): Vlabel p…

In Vlaanderen kunnen kopers die een enige en eigen woning aankopen onder bepaalde voorwaarden genieten van het verlaagd tarief van 2% registratierecht…

Read More
Lydian logo
03/02/26
EU Inc: A new legal era for European businesses?

On 20 January 2026, at the World Economic Forum in Davos, European Commission President Ursula von der Leyen reaffirmed the Commission's intention to…

Read More
PwC Belgium logo
03/02/26
Belgium issues administrative clarification regarding the new form 275 CBC NOT

On 27 January 2026, the Belgian tax administration released updated guidance on the interpretation of the amended Country-by-Country Notification (“Cb…

Read More
Simont Braun logo
03/02/26
Gunstregime voor de schenking van familiale ondernemingen en vennootschappen

In Vlaanderen bestaat een specifiek fiscaal gunstregime voor de overdracht van familiale ondernemingen en familiale vennootschappen. Dit regime vormt …

Read More
Tiberghien logo
29/01/26
Crypto in het vizier van de fiscus: DAC8, CARF en meerwaardebelasting

Tot nu toe bevond de fiscale wereld van cryptoactiva in België zich grotendeels in een grijze zone. Meerwaarden konden worden gerealiseerd buiten het …

Read More
PwC Belgium logo
27/01/26
Belgium publishes Public Country-by-Country Reporting form and definitive taxonomy

On 24 December 2025, the National Bank of Belgium (NBB) announced that the new definitive taxonomy including the Public Country-by-Country Reporting (…

Read More