Latest news & developments
Belgian coalition agreement: Introduction of near real-time reporting by 2028
The coalition agreement of the Belgian federal government includes the introduction of a near real-time reporting obligation by 2028. This e-reporting requirement will be introduced alongside the mandatory B2B e-invoicing obligation, which will become applicable from 1 January 2026 for most transactions between Belgian VAT-registered and established businesses. These initiatives are part of a broader
6% VAT regime for DemolitionReconstruction projects: scope extended to investor sales
A revised VAT framework is on its way for demolitionreconstruction projects, introducing greater flexibility for developers and investors. What’s new The Government has confirmed that, under the demolition–reconstruction VAT regime, developers may now: Sell to a private individual who will use the dwelling as his/her sole and principal residence; and Sell to an investor (individual or
The Belgian government Easter Agreement: what is relevant from a tax perspective?
On Friday, 11 April, the Council of Ministers approved a draft program bill named the “Easter agreement.” This bill includes among others the first wave of tax measures that will be effective in the assessment year 2026 or from 1 July 2025. Gradually, the decisions become clear and the key tax changes are the following:
New version of the draft Belgian QDMTT return released
On 10 April 2025, the Belgian tax authorities published a new version of the draft Belgian Qualified Domestic Minimum Top-up Tax return (also referred to as QDMTT return) to be submitted by Belgian entities subject to the Belgian law introducing a global minimum tax (or Pillar 2). This new version is an update of the
Innovating healthcare and the health industry
In the 200-page government agreement, a significant number of pages focus on measures to ensure an innovating healthcare. Many of the measures taken are particularly relevant for the health industry. The coalition agreement presented by the new federal government sets a promising stage for the pharmaceutical, biotech and more in general the health industry in
Navigating retirement: new rules will affect end of career planning
The federal coalition agreement introduces several measures that will affect your employees’ end-of-career planning. In this newsflash, we discuss the newly announced conditions for early statutory retirement. Under the new measures, some employees will need to work longer, while others may retire earlier. These possible resulting shifts can significantly impact your planned workforce turnover, making
Update regarding the Energy-Saving Investment Deduction: Attention for all companies claiming the Energy-Saving Investment Deduction with respect to investments made in the Flemish region: due date postponed
Companies investing in fixed assets used for more rational energy consumption, improving industrial processes for energy reasons and for energy recovery in industry, may qualify for a tax benefit through the Energy-Saving Investment Deduction. In order to claim the Energy-Saving Investment Deduction, a certificate should be obtained from the competent Administration of the Region where
ViDA Package gets EU Council nod
Last week, on March 11, 2025, the EU Ministers of Finance formally adopted the VAT in the Digital Age (ViDA) package, marking a significant step forward in modernizing the EU’s VAT framework. This adoption follows the political consensus reached at the ECOFIN meeting on November 5, 2024. The ViDA package aims to streamline and harmonize
