Council position on proposed CBAM expansion: what businesses need to know
On 12 June 2026, the Council agreed its position on proposed changes to the EU Carbon Border Adjustment Mechanism (“CBAM”). If adopted, the changes would make CBAM relevant to a much wider group of businesses. In particular, CBAM would no longer be focused mainly on basic materials such as steel and aluminium, but would also apply to selected finished and semi-finished
Tax bites podcast – CBAM Unpacked: What it is and why it matters now
Welcome to the first episode of our new Tax Bites mini-series dedicated to the Carbon Border Adjustment Mechanism (CBAM) and the broader EU carbon taxation landscape. In this opening episode, Pieter sits down with our CBAM experts, Helena and Aurélien to set the stage: how does CBAM fit into the wider EU Green Deal and
EU Commission publishes guidance on the Packaging and Packaging Waste Regulation (PPWR)
On 30 March 2026, the European Commission published a guidance document and an accompanying set of Frequently Asked Questions (FAQs) on the implementation of the Packaging and Packaging Waste Regulation (PPWR) (Regulation (EU) 2025/40). These documents aim to facilitate the uniform application of the new packaging rules across the EU and to simplify compliance for economic operators and Member States. Background The
Simplified side stream mergers – new law clears hurdles for ‘real’ tax neutrality
On 16 June 2023, the ‘simplified side stream merger’ (vereenvoudigde zusterfusie / fusion simplifiée entre soeurs) was introduced in the Code of Companies and Associations and in the Income Tax Code. However, even in case all conditions were fulfilled, the transaction could not entirely take place tax neutrally due to ‘imperfections’ in the corporate income
PwC’s Workforce Podcast – On the Move: Workforce Mobility Insights
PwC’s Workforce podcast Empowering the workforce through the People Value Proposition Welcome to On the Move: Workforce Mobility Insights, the podcast dedicated to exploring how mobility impacts job satisfaction, work-life balance, and sustainability. In this episode, we discuss the evolving expectations of mobility in the workforce. Discover the challenges employers face today and how they can
PwC’s Workforce Podcast – Empowering the workforce through the People Value Proposition
The war for talent is more present than ever and that means that organisations have to attract employees in new ways. They have to reframe their offer for current and potential employees, and this is captured in a well defined People Value Proposition which outlines the benefit your people gain when they join and stay
PwC’s Workforce Podcast – Rethinking Total Reward to deliver Total Wellness
The business environment is increasingly turbulent, with inflation rising, and continued shortages in many areas – including top talent. Organisations must focus on containing costs, but also seek to maximise performance, and attract and retain key talent. Competitive reward packages are vital for finding and keeping the pivotal talent that organisations need. However, there is
New circular letter published on 30% EBITDA rule
On 12 January 2023 a new circular letter (2023/C/8) was published regarding the 30% EBITDA regulation (Dutch/French version). Over the past few years, the Belgian tax authorities have periodically published guidance on the interpretation of the 30% EBITDA rule. The new circular letter is intended to summarize the guidance that is currently available to provide
