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
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
Navigating Mobility: Belgium’s government agreement and PwC’s survey insights
Mobility and company cars remain a hot topic in Belgium, both for individuals and employers. In PwC’s recent Mobility report 2025, it is highlighted that despite efforts to promote alternative transportation modes, traditional company cars continue to be a significant part of the remuneration packages for Belgian employees. The report gathered qualitative insights from different
Future capital gains tax on the sale of shares of companies: complexity around the valuation of the company
As widely known by now, the budget note from De Wever I includes a capital gains tax on shares. Although not many details are known yet, the note stipulates that there will be a general solidarity contribution on the future realized capital gains of financial assets, accrued from the moment of the introduction of the
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
