Royal Decree ensures legal certainty for thematic investment deduction
Further to our previous updates on the thematic investment deduction (see our newsflash of 16 January 2025, and our newsflash of 21 May 2026), the Royal Decree of 16 June 2026 has now been published in the Belgian Official Gazette, introducing a specific transitional regime to ensure legal certainty for taxpayers investing in assets eligible for the thematic investment deduction.
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
Investment deduction certificate – application deadline to be postponed
Further to our previous updates on the thematic investment deduction (see our newsflash of 16 January 2025 and our newsflash on the Royal Decree of 28 July 2025), the Flemish region recently announced on its website that an additional extension to the deadline for submitting certificate applications will be granted. This is, however, still subject to formal enactment by Royal Decree. Taxpayers must obtain a certificate
Advance tax payments for assessment year 2027: mind the surcharge
Belgian companies/branches have the possibility (but not the obligation) to make advance tax payments during the financial year. If corporate taxpayers do not make sufficient advance tax payments, a tax surcharge of 6.75% will be applied on the amount of Belgian corporate income tax due (upon assessment) which is not covered by advance tax payments. It is therefore strongly recommended to ensure that sufficient advance tax payments are made timely to avoid or minimise this surcharge. Corporate
2026 compliance timeline – Key deadlines
With regulatory expectations continuing to tighten, staying compliant on time is more important than ever. Organizations face increasing pressure to meet key deadlines, making effective planning essential. To support you in navigating the year ahead, we are pleased to share a non‑exhaustive compliance timeline for 2026. This overview brings together the most important (in)direct tax and statutory accounting obligations, helping you anticipate what’s coming and stay well‑prepared throughout the year.
BIC Transition Impact: final opportunity to validate (late) December 2025 advance tax payments by 31 January 2026
Following a new public contract, BNP Paribas Fortis took over all federal government accounts from Bpost during the weekend of 13–14 December 2025. As a consequence: account numbers (IBAN) remain unchanged (identifiable by digits 679 in positions 5–7). as from 15 December 2025, international payments must use the new BIC: GEBABEBB. Impact on
Will employees working from home trigger a PE? New commentaries from the OECD
In the wake of the COVID-19 pandemic, the rise in remote work has heightened the risk that companies may be deemed to have a permanent establishment (PE) in jurisdictions where employees regularly work from home, potentially triggering corporate tax filing and other registration/compliance obligations. To address these developments, the OECD has recently updated the commentary to
Advance tax payments: Reduced surcharge announced
As a result of decreasing ECB interest rates, the surcharge for making no or insufficient advance tax payments has been fixed at 6.75% for the assessment year 2026, i.e. for financial years closing as per 31 December 2025 or in 2026 if the financial year closes prior to 31 December. As you might recall, this
