Belgium on Tax Authorities

On 12 December 2024, the European Court of Justice delivered its judgment in the Weatherford Atlas Gip case (C-527/23).

In January 2025, the processing of periodic VAT returns (the "VAT chain") will change in Belgium.

As we enter the ESG era, which will require major renovations to buildings, this ruling has caused the Belgian regime to falter and could be a cause for concern for the real estate sector.