Belgian draft law amending the Pillar 2 Law
On 9 October 2025, the Belgian government submitted to Parliament a draft law introducing technical amendments to the law of 19 December 2023 (the “Pillar 2 Law”), which implemented a minimum tax for multinational enterprises (MNEs) and large domestic groups. Please also refer to our previous news alert. What is included in the draft
Key insights and practical challenges as we enter the third year of DAC 7 compliance in Belgium
As Belgium enters the third year of DAC7 reporting, the regime is now well established. For many businesses, DAC7 has become a recurring compliance obligation, yet its complexity and the ongoing increase of non-EU countries adopting similar regimes continue to create new challenges. This newsflash offers a concise recap of DAC7 and highlights key focus
New draft bill with respect to the taxation of capital gains realised upon the disposal of financial assets
The 10% capital gain tax As of January 1, 2026, as per the new (draft) article 90, 9° c) of the ITC 92, capital gains realised upon the disposal of financial assets -beyond the scope of a professional activity but within the scope of the normal management of the private estate – will be taxed
The EU published the DAC9 amendments to the Directive on Administrative Cooperation in the context of Pillar 2
On 6 May 2025, the amendments to the European Directive on Administrative Cooperation (‘DAC 9’) were published in the Official Journal of the EU, following its adoption by the European Council on 14 April 2025. What is DAC9? The amendments contained in DAC9 allow the simplification of reporting for large groups with respect to Pillar
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
DAC 9 – The EU Council agrees to enhance cooperation and information exchange on minimum effective corporate taxation
On Tuesday 11 March 2025 the EU Council reached a political agreement on the Directive on Administrative Cooperation in the field of taxation, also referred to as DAC9. What is DAC9? DAC9 updates the existing EU’s Directive on Administrative Cooperation (DAC) by expanding tax transparency rules. In particular, the update aims to simplify reporting for
De Wever I – Federal government agreement – Main considerations from a corporate income tax perspective
On 31 January 2025 a new Belgian federal government agreement was reached by the so-called ‘Arizona’ coalition. This federal government agreement contains – amongst others – various new tax measures and related changes to the existing legislation with a focus to reduce the tax burden on labour, to increase Belgium’s competitiveness and to try to
