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.

Budget Mobilité en Belgique | Nouveautés 2026

Le budget mobilité permet aux travailleurs qui disposent ou peuvent prétendre à une voiture de société d'échanger ce droit contre un budget qu'ils peuvent répartir librement entre trois piliers...

SB

Simont Braun

TVA à 6 % : un levier fiscal pour reconstruire durablement en Belgique

Depuis le 1er juillet 2025, un nouveau régime de TVA s'applique aux opérations de démolition et de reconstruction de logements en Belgique.

SB

Simont Braun

Belgium's Proposed Capital Gains Tax On Financial Assets

Despite its overall high tax burden, Belgium was one of the few countries worldwide that didn't have a general capital gains tax for individuals. The introductions of a capital gains tax by the Arizona coalition...

SB

Simont Braun

Second Phase Of Belgian Tax Reform Approved By Parliament

In January 2025, the new federal government reached consensus on a series of significant tax policy reforms for Belgium. Earlier this year, an initial package of reforms was already implemented.

LL

Loyens & Loeff

The Belgian New Capital Gains Tax On Financial Assets

DA

Delsol Avocats

Taxe patrimoniale : annulée mais maintenue

DA

Delsol Avocats

La nouvelle taxe sur les plus-values sur actifs financiers en Belgique

DA

Delsol Avocats

Three-month Grace Period For Mandatory B2B E-invoicing In Belgium

LL

Loyens & Loeff

"Easter Agreement": Belgian Tax Reforms You Need To Know!

F

Fieldfisher

The Court Of Justice Of The European Union Strikes Again On The Dividend-Received Deduction

F

Fieldfisher

Exit Tax… Or Rather "Stay Tax"?

F

Fieldfisher

Belgian Tax Reform – Second Draft Law Moves Forward

F

Fieldfisher

Business Transfers Without Premises: Does Leasing Trigger Input VAT Revision?

F

Fieldfisher

Claiming Back Withholding Taxes: Tax Claim Or Not?

ML

Monard Law

The New EU "Pharma Package:" EU Reaches Landmark Deal On Pharma Package

European Union Healthcare

CM

Crowell & Moring LLP

EU Reaches Pharma Package Deal: Key Changes At A Glance

Belgium Healthcare

A

Altius

Belgium's New Exit Tax On Shareholders

Belgium Commercial

SB

Simont Braun

The Belgian New Capital Gains Tax On Financial Assets

DA

Delsol Avocats

1/1/2026: Take A Look At Your Autonomous Lease Guarantees With The Entry Into Force Of Title1 Of Book IX Of The Belgian Civil Code

Belgium Real Estate

A

Altius

See more

Related Country Guides

Income Tax

Belgium's New Exit Tax On Shareholders

As of 1 July 2025, Belgium will implement a new exit tax regime that will significantly alter the tax treatment of cross-border corporate mobility. This measure is part of the coalition agreement of the Arizona government...

Belgium Commercial

SB

Simont Braun

Second Phase Of Belgian Tax Reform Approved By Parliament

In January 2025, the new federal government reached consensus on a series of significant tax policy reforms for Belgium. Earlier this year, an initial package of reforms was already implemented.

LL

Loyens & Loeff

The Belgian New Capital Gains Tax On Financial Assets

The federal government is asking the wealthiest individuals ("with the broadest shoulders') to make an additional contribution in order to reduce the budget deficit. This will be done in particular through a capital gains...

DA

Delsol Avocats

La nouvelle taxe sur les plus-values sur actifs financiers en Belgique

DA

Delsol Avocats

Exit Tax… Or Rather "Stay Tax"?

F

Fieldfisher

Belgian Tax Reform – Second Draft Law Moves Forward

F

Fieldfisher

Claiming Back Withholding Taxes: Tax Claim Or Not?

ML

Monard Law

Belgique : Le régime spécial d'imposition pour les expatriés

DA

Delsol Avocats

First Phase Of Belgian Tax Reform Submitted To Parliament

LL

Loyens & Loeff

See more

Corporate Tax

Exit Tax… Or Rather "Stay Tax"?

A new Belgian "exit tax" regime has been tabled. Here's what you need to know.

F

Fieldfisher

Belgian Tax Reform – Second Draft Law Moves Forward

On 3 July 2025, the federal government submitted to Parliament a second draft Law implementing the next wave of tax measures announced in the so-called "Easter Agreement" (cf. our previous newsflash).

F

Fieldfisher

Permanent Establishment Risk Linked To Home Offices

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

LL

Loyens & Loeff

Employers Of Record

Worldwide Employment

IL

Ius Laboris

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

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

See more

Sales Taxes: VAT, GST

TVA à 6 % : un levier fiscal pour reconstruire durablement en Belgique

Depuis le 1er juillet 2025, un nouveau régime de TVA s'applique aux opérations de démolition et de reconstruction de logements en Belgique.

SB

Simont Braun

Taxe patrimoniale : annulée mais maintenue

Dans son arrêt du 4 décembre 2025 la Cour constitutionnelle a déclaré que la réduction substantielle de la taxe patrimoniale pour les A(I)SBL et les fondations privées actives dans certains secteurs sociaux...

DA

Delsol Avocats

Three-month Grace Period For Mandatory B2B E-invoicing In Belgium

Belgium remains committed to introduce mandatory B2B invoicing for VAT taxable persons established in Belgium as from 1 January 2026 although it now formally communicated...

LL

Loyens & Loeff

"Easter Agreement": Belgian Tax Reforms You Need To Know!

F

Fieldfisher

Business Transfers Without Premises: Does Leasing Trigger Input VAT Revision?

F

Fieldfisher

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

GGI Global Alliance

Demolition And Reconstruction At 6% VAT: The New Rules

LL

Loyens & Loeff

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

LL

Loyens & Loeff

First Phase Of Belgian Tax Reform Submitted To Parliament

LL

Loyens & Loeff

See more

Tax Authorities

Budget Mobilité en Belgique | Nouveautés 2026

Le budget mobilité permet aux travailleurs qui disposent ou peuvent prétendre à une voiture de société d'échanger ce droit contre un budget qu'ils peuvent répartir librement entre trois piliers...

SB

Simont Braun

TVA à 6 % : un levier fiscal pour reconstruire durablement en Belgique

Depuis le 1er juillet 2025, un nouveau régime de TVA s'applique aux opérations de démolition et de reconstruction de logements en Belgique.

SB

Simont Braun

Belgium's New Exit Tax On Shareholders

As of 1 July 2025, Belgium will implement a new exit tax regime that will significantly alter the tax treatment of cross-border corporate mobility. This measure is part of the coalition agreement of the Arizona government...

Belgium Commercial

SB

Simont Braun

Belgium's Proposed Capital Gains Tax On Financial Assets

SB

Simont Braun

La nouvelle taxe sur les plus-values sur actifs financiers en Belgique

DA

Delsol Avocats

Three-month Grace Period For Mandatory B2B E-invoicing In Belgium

LL

Loyens & Loeff

"Easter Agreement": Belgian Tax Reforms You Need To Know!

F

Fieldfisher

The Court Of Justice Of The European Union Strikes Again On The Dividend-Received Deduction

F

Fieldfisher

Exit Tax… Or Rather "Stay Tax"?

F

Fieldfisher

See more

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