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
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,
Belgium extends the filing deadline of the QDMTT return to 30 June 2026
What happened? Today, Belgium announced an extension of the deadline to file the Qualified Domestic Minimum Top-up Tax (“QDMTT”) return to 30 June 2026 for taxpayers with a financial year which: started at the earliest on 31 December 2023, and ended at the earliest on 1 January 2024 and at the latest on 30 June 2025. In its communication (available in Dutch and in French), the Belgian Ministry of Finance explains that this means
Belgian draft law amending the Pillar 2 Law
On 9 October 2025, the Belgian government submitted to Parliament a draft law introducing technical amendments to the law of 19 December 2023 (the “Pillar 2 Law”), which implemented a minimum tax for multinational enterprises (MNEs) and large domestic groups. Please also refer to our previous news alert. What is included in the draft
Belgian government updates e-invoicing FAQ: Key changes and compliance guidelines
The Belgian authorities have published on 7 October 2025 a few important updates to its electronic invoicing (e-invoicing) Frequently Asked Questions (FAQ), providing further clarity on the upcoming mandatory e-invoicing regime effective from 1 January 2026. The deadline of 1 January 2026 remains unchanged, providing Belgian businesses with a limited timeframe to prepare for
Royal Decree grants temporary extension for investment deduction certificate
To ease the transition to the new ‘thematic’ investment deduction regime, the Belgian government has issued a Royal Decree dated 28 July 2025 (Dutch/French) introducing a temporary transitional (one-off) extension to the certificate application deadline, allowing taxpayers to safeguard their entitlement to the deduction. Under the law of 12 May 2024, taxpayers must obtain a
The first tax measures of the new government adopted
On 17 July 2025, the Chamber adopted a first set of tax measures. The other measures included in the Easter agreement are part of the draft law containing various provisions, which is currently under review at the Chamber. The main measures adopted are as follows: From a corporate tax and and employer perspective: Participation exemption
Royal Decree confirms Peppol as default option for electronic invoicing
Starting on 1 January 2026, Belgium will implement mandatory structured electronic invoicing for most B2B transactions between Belgian established and VAT-registered businesses. Today, a Royal Decree was published formalising that Peppol will be the default method for issuing invoices. In detail The most important items included in the Royal Decree are the following: For transactions
