Belgium: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Claiming Back Withholding Taxes: Tax Claim Or Not?

Taxpayers can recover withholding taxes (WHT) that were unduly withheld by the debtor, for example, on Belgian dividends, interest, or where a payroll tax exemption was incorrectly applied.

ML

Monard Law

Transfer Pricing Adjustments May Constitute The Consideration For A Taxable Supply Of Services (ECJ Case 726/23)

Arcomet Romania (Arcomet RO), part of the Arcomet Group (Arcomet BE), carried out crane rentals and sales in Romania, while Arcomet Belgium managed the group's strategy and supplier negotiations.

GGI Global Alliance

What Impact Could Belgium's New Capital Gains Tax Have On Stock Option Plans?

The Belgian federal government is looking to implement a new tax on capital gains realised on financial assets that is due to enter into force on 1 January 2026.

OC

Osborne Clarke

Demolition And Reconstruction At 6% VAT: The New Rules

On 18 July 2025, the Belgian Parliament adopted new rules relating to the permanent 6% reduced VAT rate for the demolition and reconstruction of private residential buildings.

LL

Loyens & Loeff

E-invoicing In Belgium As From 1 January 2026: Key Provisions Of The Long-awaited Royal Decree

LL

Loyens & Loeff

Belgique : Le régime spécial d'imposition pour les expatriés

DA

Delsol Avocats

First Phase Of Belgian Tax Reform Submitted To Parliament

LL

Loyens & Loeff

Permanent Establishment Risk Linked To Home Offices

LL

Loyens & Loeff

Capital Gains On Shares Realised By Companies: Back To Uncertainty?

LL

Loyens & Loeff

Student Work Contingent Increased To 650 Hours Per Year

VO

Van Olmen & Wynant

Debt-Leveraged Equity Distributions: Recent Case Law Favours Taxpayers

LL

Loyens & Loeff

Belgium Committed To Strong Tax Incentives For Innovation And R&D

OC

Osborne Clarke

Belgian Tax Reform: What Is In It For The Private Equity Sector ?

European Union Tax

LL

Loyens & Loeff

New Coalition In Belgium Agrees Proposals For Major Tax Reforms

OC

Osborne Clarke

Pay More To Your Employees And Less To The Social Security Regime : The Social Security Contribution Exemption For High Wages

Belgium Employment

A

Altius

New Law, New Challenges

Belgium Commercial

ML

Monard Law

Immigration And Global Mobility Update No. 43, October 2025

Worldwide Immigration

IL

Ius Laboris

EU Court Clarifies Limitations On Modifications To Ongoing Concessions

Belgium Government

LL

Loyens & Loeff

Brussels Regulatory Brief: September/October 2025

European Union Anti-trust

KG

K&L Gates LLP

See more

Related Country Guides

Income Tax

Claiming Back Withholding Taxes: Tax Claim Or Not?

Taxpayers can recover withholding taxes (WHT) that were unduly withheld by the debtor, for example, on Belgian dividends, interest, or where a payroll tax exemption was incorrectly applied.

ML

Monard Law

Belgique : Le régime spécial d'imposition pour les expatriés

Pendant près de 40 ans, la Belgique a attiré des travailleurs étrangers avec un régime spécial d'imposition des cadres étrangers, les « expats ».

DA

Delsol Avocats

First Phase Of Belgian Tax Reform Submitted To Parliament

At the end of January, five political parties agreed to form a new Belgian government and presented the federal government agreement.

LL

Loyens & Loeff

Permanent Establishment Risk Linked To Home Offices

LL

Loyens & Loeff

Capital Gains On Shares Realised By Companies: Back To Uncertainty?

LL

Loyens & Loeff

Student Work Contingent Increased To 650 Hours Per Year

VO

Van Olmen & Wynant

Belgium Committed To Strong Tax Incentives For Innovation And R&D

OC

Osborne Clarke

New Coalition In Belgium Agrees Proposals For Major Tax Reforms

OC

Osborne Clarke

Belgian Tax Reform: Impact Of New Government Agreement

LL

Loyens & Loeff

See more

Corporate Tax

Permanent Establishment Risk Linked To Home Offices

The rise of remote work has fundamentally reshaped the modern workplace.

LL

Loyens & Loeff

Employers Of Record

If you need to employ someone in a country in which your business has no base, there could be all sorts of legal and administrative complications.

Worldwide Employment

IL

Ius Laboris

Significant Increase Of Surcharge In Case Of No Or Insufficient Tax Prepayments

For assessment year 2025 (income year 2024), the surcharge is calculated at a rate of 9% (previously 6.75%), resulting in an increase of the corporate income tax rate from 25% to 27.25%...

LL

Loyens & Loeff

BEFIT, Towards A Common Corporate Tax Framework In The EU ?

TA

Tiberghien Advocaten

Yearly Corporate Tax Return Deadline Looms

F

Fieldfisher

Individual Taxation And The Metaverse

IL

Ius Laboris

‘Permanent Establishment' And What Could It Mean For Your Corporate Tax Bill

IL

Ius Laboris

Flash – Brede Fiscale Hervorming Voorgesteld: Een Overzicht

ML

Monard Law

State Aid: The Court Of Justice Of The EU Annuls The Commission's Decision In The Fiat-Chrysler Case

European Union Tax

C-

CMS Law-Now

See more

Sales Taxes: VAT, GST

Transfer Pricing Adjustments May Constitute The Consideration For A Taxable Supply Of Services (ECJ Case 726/23)

Arcomet Romania (Arcomet RO), part of the Arcomet Group (Arcomet BE), carried out crane rentals and sales in Romania, while Arcomet Belgium managed the group's strategy and supplier negotiations.

GGI Global Alliance

Demolition And Reconstruction At 6% VAT: The New Rules

On 18 July 2025, the Belgian Parliament adopted new rules relating to the permanent 6% reduced VAT rate for the demolition and reconstruction of private residential buildings.

LL

Loyens & Loeff

E-invoicing In Belgium As From 1 January 2026: Key Provisions Of The Long-awaited Royal Decree

Only a few months left before the entry into force of mandatory electronic invoicing (or e-invoicing) in Belgium. The highly anticipated Royal Decree of 8 July 2025 specifies...

LL

Loyens & Loeff

First Phase Of Belgian Tax Reform Submitted To Parliament

LL

Loyens & Loeff

Belgian Tax Reform: Impact Of New Government Agreement

LL

Loyens & Loeff

VAT & Transfer Pricing: CJEU Brings Important Clarifications

LL

Loyens & Loeff

RHTB Case: Where VAT And Contract Law Disagree?

LL

Loyens & Loeff

Posting Workers To Belgium: Declaration Of Works

Belgium Employment

A

Altius

VAT Refunds And Compliance: From 2025, You Better Be Compliant

LL

Loyens & Loeff

See more

Tax Authorities

Claiming Back Withholding Taxes: Tax Claim Or Not?

Taxpayers can recover withholding taxes (WHT) that were unduly withheld by the debtor, for example, on Belgian dividends, interest, or where a payroll tax exemption was incorrectly applied.

ML

Monard Law

Transfer Pricing Adjustments May Constitute The Consideration For A Taxable Supply Of Services (ECJ Case 726/23)

Arcomet Romania (Arcomet RO), part of the Arcomet Group (Arcomet BE), carried out crane rentals and sales in Romania, while Arcomet Belgium managed the group's strategy and supplier negotiations.

GGI Global Alliance

What Impact Could Belgium's New Capital Gains Tax Have On Stock Option Plans?

The Belgian federal government is looking to implement a new tax on capital gains realised on financial assets that is due to enter into force on 1 January 2026.

OC

Osborne Clarke

Demolition And Reconstruction At 6% VAT: The New Rules

LL

Loyens & Loeff

Belgique : Le régime spécial d'imposition pour les expatriés

DA

Delsol Avocats

Permanent Establishment Risk Linked To Home Offices

LL

Loyens & Loeff

Capital Gains On Shares Realised By Companies: Back To Uncertainty?

LL

Loyens & Loeff

Debt-Leveraged Equity Distributions: Recent Case Law Favours Taxpayers

LL

Loyens & Loeff

Belgium Committed To Strong Tax Incentives For Innovation And R&D

OC

Osborne Clarke

See more

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