Belgium: Withholding 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.

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

The taxation of income from financial instruments, primarily capital gains, in the federal coalition agreement has already been the subject of much debate.

LL

Loyens & Loeff

Student Work Contingent Increased To 650 Hours Per Year

The Belgian parliament approves the first measure announced by the federal coalition agreement of 31 January 2025. It concerns the increase of the maximum amount of hours that students can work...

VO

Van Olmen & Wynant

Debt-Leveraged Equity Distributions: Recent Case Law Favours Taxpayers

Although interest charges related to debt-leveraged equity distributions can in principle be deducted (subject to conditions)...

LL

Loyens & Loeff

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

Belgium has long recognised the role of research and development (R&D) and innovation in its economic development and competitiveness – and the need to remain an attractive destination for companies looking to invest in cutting-edge technologies.

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

Belgian Tax Reform: Impact Of New Government Agreement

LL

Loyens & Loeff

Navigating The UTPR And ISDS: Implications In The EU

European Union Tax

MW

McDermott Will & Emery

VAT & Transfer Pricing: CJEU Brings Important Clarifications

LL

Loyens & Loeff

RHTB Case: Where VAT And Contract Law Disagree?

LL

Loyens & Loeff

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

LL

Loyens & Loeff

Country-By-Country Reporting Soon To Become "Public"

F

Fieldfisher

Tax: News On Transfer Pricing Documentation

F

Fieldfisher

Belgium Introduces Updated Transfer Pricing Documentation Requirements

LL

Loyens & Loeff

Sustainability Reporting In Europe: How Can We Help Your HR Team?

Worldwide Law Practice

IL

Ius Laboris

The Mons Labour Court's Addition Of A New Condition For The Validity Of A Non-Solicitation Clause : The Beginning Of A New Era?

Belgium Employment

A

Altius

Immigration And Global Mobility Update No. 40, April 2025

Worldwide Immigration

IL

Ius Laboris

Under Pressure: Mental Health At Work In Times Of Uncertainty

Worldwide Employment

IL

Ius Laboris

Transposition Of The NPL Directive Into Belgian Law

Belgium Finance

LL

Loyens & Loeff

Related Country Guides

Income Tax

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

The taxation of income from financial instruments, primarily capital gains, in the federal coalition agreement has already been the subject of much debate.

LL

Loyens & Loeff

Student Work Contingent Increased To 650 Hours Per Year

The Belgian parliament approves the first measure announced by the federal coalition agreement of 31 January 2025. It concerns the increase of the maximum amount of hours that students can work...

VO

Van Olmen & Wynant

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

Belgium has long recognised the role of research and development (R&D) and innovation in its economic development and competitiveness – and the need to remain an attractive destination for companies looking to invest in cutting-edge technologies.

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

Country-By-Country Reporting Soon To Become "Public"

F

Fieldfisher

Tax: News On Transfer Pricing Documentation

F

Fieldfisher

EPRA Global REIT Survey 2024

Belgium Finance

LL

Loyens & Loeff

Tax Disputes And Litigation In Belgium

LL

Loyens & Loeff

See more

Corporate Tax

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 ?

BEFIT stands for "Business in Europe: Framework for Income Taxation" and is the object of a draft EU directive proposed by the European Commission on 12 September 2023.

TA

Tiberghien Advocaten

Yearly Corporate Tax Return Deadline Looms

FB

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

M

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

Belgium vs. Singapore: Business, Innovation, And Opportunities

Belgium Government

IP

Innovation Park

See more

Sales Taxes: VAT, GST

Belgian Tax Reform: Impact Of New Government Agreement

On 31 January 2025, five political parties agreed to form a new Belgian government and presented the federal government agreement which includes major tax policy changes that affect both individuals and businesses.

LL

Loyens & Loeff

VAT & Transfer Pricing: CJEU Brings Important Clarifications

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

LL

Loyens & Loeff

RHTB Case: Where VAT And Contract Law Disagree?

On 28 November 2024, the Court of Justice delivered its judgment in the RHTB case (C-622/23). This judgment, eagerly awaited by tax professionals, confirmed the trend of recent years...

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

The Belgian Rules For Adjusting VAT On Renovations Works Will Have To Be Re-Examined

Belgium Real Estate

LL

Loyens & Loeff

E-invoices In Belgium : 1st January 2026 It Is !

LL

Loyens & Loeff

Toll Manufacturer (Again) Does Not Constitute VAT Fixed Establishment Of Its Principal

European Union Tax

LL

Loyens & Loeff

Protect Your Trade Secrets – Criminal Law Protection & Tax Issues

SB

Simont Braun

See more

Tax Authorities

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

The taxation of income from financial instruments, primarily capital gains, in the federal coalition agreement has already been the subject of much debate.

LL

Loyens & Loeff

Debt-Leveraged Equity Distributions: Recent Case Law Favours Taxpayers

Although interest charges related to debt-leveraged equity distributions can in principle be deducted (subject to conditions)...

LL

Loyens & Loeff

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

Belgium has long recognised the role of research and development (R&D) and innovation in its economic development and competitiveness – and the need to remain an attractive destination for companies looking to invest in cutting-edge technologies.

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

Belgian Tax Reform: Impact Of New Government Agreement

LL

Loyens & Loeff

Navigating The UTPR And ISDS: Implications In The EU

European Union Tax

MW

McDermott Will & Emery

VAT & Transfer Pricing: CJEU Brings Important Clarifications

LL

Loyens & Loeff

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

LL

Loyens & Loeff

See more

Latest Videos

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Byrne Wallace

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