General filing extension until 8 October 2025 confirmed for corporate income tax, non-resident corporate income tax, and legal entity tax returns
The Minister of Finance has announced a general extension of the filing deadline for tax returns that were originally due between 30 September and 7 October 2025. These returns should now be submitted by 8 October 2025 at the latest. This extension applies to: Corporate income tax Non-resident corporate income tax Legal
Belgium’s Inpatriate Tax Regime: Transitional amendment allows retroactive access for certain 2025 starters
In a competitive labour market, the inpatriate tax regime plays a crucial role in attracting international talents. The draft law containing various tax provisions is set to make the expat regime more appealing, with the following main changes expected to take effect for remunerations paid or attributed from 1 January 2025: Increased tax-free allowance: The
Arcomet case: When TP adjustments trigger VAT
Introduction The interaction between transfer pricing and VAT has long been recognised as complex. Transfer pricing rules are designed for corporate income tax, while VAT is an indirect tax based on consumption, making alignment between the two systems difficult. Both the VAT Committee and the VAT Expert Group have acknowledged these challenges. The general principle
Antwerp Court of Appeal rules capital gains on carry shares from option exercises as non-taxable income
On 25 February 2025, the Antwerp Court of Appeal confirmed that capital gains on shares – issued by Co-Investment Vehicles (CIVs) – embedding a carried interest and acquired following the exercise of options that were taxable at grant are not taxable as miscellaneous income (art. 90 1° ITC 92 and 90 9° ITC 92) (2023/AR/1737).
Tax Bites Podcast – Amended penalty regime for first offence
Tax Bites Podcast on tax dispute mitigation With this podcast we kick off a series of podcasts on topics related to tax audits. In this first podcast we discuss the recent amendment to the penalty regime applicable to a first offence. Pieter interrogates his guests on the implications of this amendment and what this means
Tax Bites Podcast – DAC6
The mandatory disclosure rules, commonly known as DAC6, have been in place since 2020. There is a renewed focus on this legislation. The EU is looking into an update of the hallmarks, potentially including the Unshell Directive proposal in the hallmarks, and even countries are seeing the benefits of DAC 6 and consider introducing DAC6
Belgian Tax Authorities push hard on Co-Operative Tax Compliance Programme (CTCP)
The CTCP: A Growing pillar in Belgian tax compliance The Belgian Tax Authorities (BTA) are intensifying their efforts to promote the Belgian Co-operative Tax Compliance Programme (CTCP), marking an important shift in the tax compliance landscape for large and very large enterprises in Belgium. The Belgian CTCP aims to address the corporate need for a
Royal Decree grants temporary extension for investment deduction certificate
To ease the transition to the new ‘thematic’ investment deduction regime, the Belgian government has issued a Royal Decree dated 28 July 2025 (Dutch/French) introducing a temporary transitional (one-off) extension to the certificate application deadline, allowing taxpayers to safeguard their entitlement to the deduction. Under the law of 12 May 2024, taxpayers must obtain a
