News & Articles

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

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Verstrengde voorwaarden verlaagd tarief voor de aankoop van de enige eigen woning in Vlaanderen…

In Vlaanderen kunnen kopers die een enige en eigen woning aankopen onder bepaalde voorwaarden genieten van het verlaagd tarief van 2% registratierechten op de aankoop van hun wonin…

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Flanders advances pay‑transparency transposition for the public sector

The Flemish Government approved a draft decree to partially implement the EU Pay Transparency Directive (EU 2023/970) for the Flemish public sector, taking effect on 7 June 2026.

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Hof van beroep te Gent bevestigt - nieuwe mildere strafwet heeft gevolgen voor oude belastingve…

Het hof van beroep te Gent bevestigt vandaag (18 november 2025) in een dossier behartigd door ons kantoor onze zienswijze dat de mildere strafwet van 18 juli 2025 ook van toepassin…

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09/03/26
Gradual Abolition of the Marital Quotient – What Impact on Y…

The draft bill on the reform of personal income tax, submitted to Parliamen…

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09/03/26
Belgian Copyright Tax Regime: Two Key Reform Proposals

The Belgian copyright tax regime is currently the subject of two significan…

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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!

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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…

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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…

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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…

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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…

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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…

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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. …

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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…

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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…

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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 …

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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 …

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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 (…

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Benefits in Kind – New draft bill limits lumps-sum benefits in kind to 20% of gross wage

On 17 December 2025 (officially published on the Chamber’s website on 13 January 2026), the Belgian Government introduced a new draft bill to reform p…

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Software opnieuw onder het fiscaal gunstregime voor auteursrechten

Een wetsontwerp van 17 december 2025 brengt software opnieuw onder het fiscaal gunstregime voor inkomsten uit auteursrechten en naburige rechten en di…

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VAT exemption for financial intermediation: broader than you think

The recent Versãofast judgment (26 November 2025, General Court) clarifies the scope of the VAT exemption for credit intermediation. While the Court r…

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Belgium’s Proposed Capital Gains Tax on Financial Assets

For decades, Belgium has been an outlier in Europe by not levying a general capital gains tax on financial assets held as private wealth. That excepti…

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Belgium - VAT and Excise Duty Changes in 2026

Following the VAT rate changes introduced during the summer of 2025, Belgium’s “2026-2029 Budget agreement” sets out further VAT rate changes that wil…

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Pledged shares and the participation exemption — Antwerp Court confirms the common‑sense approach applied by t…

Based on a strict reading of the law, pledged shares are not taken into account to determine if a shareholder has sufficient participation to benefit …

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The new Product Liability Directive

The new Product Liability Directive (“PLD”) replaced the old Product Liability Directive (Directive 85/375/EEC) and aims to bring the European Union’s…

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Belgium - Tax Obstacle Affecting Cross-Border Rental of Equipment Eliminated

The Belgian government issued a Royal Decree on 31 October 2025 that introduces an exemption from withholding tax for cross-border payments related to…

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Belgium partially repeals previously introduced updates to the form 275LF

On 7 December 2025, Belgium issued a new Royal Decree reversing several amendments introduced to the Belgian transfer pricing documentation forms by t…

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