Tax Bites Podcast – Inside the OECD Pillar 2 Side-by-Side package: Key features and insights
This podcast episode provides an overview of the Pillar 2 Side-by-Side agreement and its key features. We discuss the main points of the newly introduced safe harbors and highlight what listeners should watch for in the (near) future. Tune in for practical insights and essential takeaways on this important topic. Are you interested in learning more about the Side-by-Side package? Sign
Belgium partially repeals previously introduced updates to the form 275LF
On 7 December 2025, Belgium issued a new Royal Decree reversing several amendments introduced to the Belgian transfer pricing documentation forms by the Royal Decree of 16 June 2024, prior to these changes taking actual effect. Belgium’s transfer pricing documentation regime consists of the Local File Form (275 LF) and Master File (275 MF). Entities belonging to multinational groups with consolidated gross revenue of EUR
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
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
Ministry of Finance publishes Pillar 2 Circular Letter
On 22 October 2025, Belgium’s Federal Public Service Finance issued the Circular Letter 2025/C/68 providing extensive administrative guidance on the Belgian minimum tax regime for multinational enterprise (MNE) groups and large domestic groups (“the Pillar 2 Circular Letter”). The document has approximately 400 pages and is available in Dutch and French. It provides administrative guidance with
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
Key insights and practical challenges as we enter the third year of DAC 7 compliance in Belgium
As Belgium enters the third year of DAC7 reporting, the regime is now well established. For many businesses, DAC7 has become a recurring compliance obligation, yet its complexity and the ongoing increase of non-EU countries adopting similar regimes continue to create new challenges. This newsflash offers a concise recap of DAC7 and highlights key focus
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
