Filed your tax return? Time for the Return-to-Provision!
You’ve recently filed your Belgian (non-resident) corporate income tax return? That’s great – It means it’s now time to initiate the Return-to-Provision (RTP) process. What is Return-to-Provision? Return to Provision (RTP) is a crucial step in the tax accounting cycle that reconciles the estimated tax provision booked at year-end with the actual tax return, ensuring
Will employees working from home trigger a PE? New commentaries from the OECD
In the wake of the COVID-19 pandemic, the rise in remote work has heightened the risk that companies may be deemed to have a permanent establishment (PE) in jurisdictions where employees regularly work from home, potentially triggering corporate tax filing and other registration/compliance obligations. To address these developments, the OECD has recently updated the commentary to
2026 Budget agreement – Tax and social measures
Today, the government reached a budget agreement, setting a multi-year path to meet the European expenditure rule by 2029. This plan involves 60% spending cuts and 40% new revenue streams. A projected €9.2 billion is earmarked for 2029, increasing to €10 billion by 2030. This funding will come from salary indexation adjustments, targeted VAT hikes,
Tax Bites Podcast – Navigating shifts in global tax policy: Implications for businesses
In this after‑event podcast we discuss the origin of our international tax webinar series and distill the key takeaways of the last edition (23 – 25 September 2025). We highlight, and reflect on, recent developments such as the G7 side‑by‑side approach, the EU’s long‑term budget and own resources, EU‑US trade negotiations, the UN meetings on
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
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
