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

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

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

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.