Latest news & developments
Belgium Pillar 2 update: GIR notification deadline extended and final QDMTT and IIR Top-up tax return forms published
Several important Belgian Pillar 2 compliance developments have been announced in recent days. Most notably, Royal Decrees published in the Belgian Official Gazette confirm the final return forms for the Belgian Qualified Domestic Minimum Top-up Tax (QDMTT) for assessment year 2025 and the Income Inclusion Rule (IIR) top-up tax for assessment years 2024 and 2025.
Rewrite of OECD TP Guidelines chapter on intra-group services
The OECD just opened a public consultation on a revised Chapter VII of the Transfer Pricing Guidelines covering intragroup services, with comments due 22 July and a public consultation in November. Whereas the objective is to align Chapter VII with Chapters I–III and add practical illustrations without changing underlying principles, the draft is actually a substantial rewrite of the existing Chapter VII. In this podcast, Gilles Franssens
2026 Belgian statutory and tax compliance deadlines: Key filing reminders
As the 2026 Belgian compliance season progresses, companies should closely monitor the upcoming statutory, tax and transfer pricing filing deadlines. Timely preparation and filing remain essential to avoid penalties, additional costs and unnecessary scrutiny from the Belgian authorities. Statutory financial statements Belgian companies must annually file their statutory financial statements with the National Bank of Belgium. Filing must take place
Tax Bites Podcast – European Tax Omnibus proposal
The European Commission’s proposal for a Tax Omnibus Directive has been leaked ahead of its official publication later this month. The Tax Omnibus Directive aims to simplify the EU direct tax framework, reduce compliance costs for businesses and, ultimately, improve the EU’s competitiveness. To that end, it proposes to amend six existing direct tax directives in
New Program Law introduces cap on wage withholding tax exemptions and tightens night and shift work definitions
The federal government’s new Program Law, voted on 28/05/2026, introduces significant changes to the wage withholding tax (WHT) exemption regime. As the government seeks to close the budgetary gap and consolidate public finances, the WHT exemptions — long regarded as a cornerstone of Belgian employer incentives — are being curtailed. Two measures stand out: a
Tax bites podcast – CBAM Unpacked: What it is and why it matters now
Welcome to the first episode of our new Tax Bites mini-series dedicated to the Carbon Border Adjustment Mechanism (CBAM) and the broader EU carbon taxation landscape. In this opening episode, Pieter sits down with our CBAM experts, Helena and Aurélien to set the stage: how does CBAM fit into the wider EU Green Deal and
Belgium publishes Royal Decree establishing the QDMTT Return for assessment year 2024
On 1 June 2026, a Royal Decree has been published in the Belgian Official Gazette establishing the official template for the Qualified Domestic Minimum Top-Up Tax (QDMTT) return for assessment year 2024. The published return is applicable for fiscal years that started on or after 31 December 2023 but ended on 30 December 2024 at the latest. Note that the Belgian Pillar 2 law is applicable for fiscal years that started on or after 31 December 2023. The official QDMTT return
Belgium issues further guidance on Form 275 CBC NOT for entity liquidations
On 22 May 2026, the Belgian tax administration released additional guidance on the interpretation of the Country-by-Country Notification requirements (Form 275 CBC NOT), adding a third specific situation to the previously issued administrative clarification of 27 January 2026. As a reminder, the Belgian tax administration had already clarified how the option ‘termination of your notification obligation’ should be applied in two specific scenarios:
