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
Upcoming compliance due dates, be mindful of possible tax audit consequences
Belgian companies having a 31 December year-end should deposit their statutory BEGAAP financial statements with the National Bank of Belgium (“NBB”) at the latest by 31 July 2025. Late filing results in a number of negative consequences from a financial, director’s liability and corporate income tax perspective (see below). If the company’s statutory financial statements
The EU published the DAC9 amendments to the Directive on Administrative Cooperation in the context of Pillar 2
On 6 May 2025, the amendments to the European Directive on Administrative Cooperation (‘DAC 9’) were published in the Official Journal of the EU, following its adoption by the European Council on 14 April 2025. What is DAC9? The amendments contained in DAC9 allow the simplification of reporting for large groups with respect to Pillar
New version of the draft Belgian QDMTT return released
On 10 April 2025, the Belgian tax authorities published a new version of the draft Belgian Qualified Domestic Minimum Top-up Tax return (also referred to as QDMTT return) to be submitted by Belgian entities subject to the Belgian law introducing a global minimum tax (or Pillar 2). This new version is an update of the
