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.
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
Rewrite of OECD TP Guidelines chapter on intra-group services
The OECD just opened a public consultation on a revised Chapter VII of the Transfer Pricing Guidelines covering intragroup services, with comments due 22 July and a public consultation in November. Whereas the objective is to align Chapter VII with Chapters I–III and add practical illustrations without changing underlying principles, the draft is actually a substantial rewrite of the existing Chapter VII. In this podcast, Gilles Franssens
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
Tax Bites Podcast – European Tax Omnibus proposal
The European Commission’s proposal for a Tax Omnibus Directive has been leaked ahead of its official publication later this month. The Tax Omnibus Directive aims to simplify the EU direct tax framework, reduce compliance costs for businesses and, ultimately, improve the EU’s competitiveness. To that end, it proposes to amend six existing direct tax directives in
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
Belgian tax reform 2026: tax and social measures of the programme law
Last night, the Programme law was adopted by the country’s Parliament in plenary session. This Programme law introduces a wide range of fiscal, social, and economic measures, many of which will have an immediate and significant impact on businesses, employers, and individuals. Below is an overview of its key provisions. Tax measures Annual tax on
Thematic investment deduction – web application for energy saving investments available
Further to our previous updates on the thematic investment deduction (see our newsflash of 16 January 2025, our newsflash on the Royal Decree of 28 July 2025 and our newsflash of 6 May 2026), the Flemish region has launched the online web application for requesting the certificates in relation the energy list (i.e. efficient use of energy and renewable energy). Applications for investments relating to the reduction of CO2 emissions
