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
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
US House Advances the ‘One, Big, Beautiful Bill’ Bill to the Senate – This could have significant implications for Belgian and other non-US Companies with US presence and investment
On 22 May 2025, the US House of Representatives approved the “One, Big, Beautiful Bill” (OBBB). The Bill is now set for Senate deliberations which are expected to follow swiftly. The Republican majority aims to have the bill signed into law by President Trump before the July 4th recess. The legislation features permanent extensions and
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
The Belgian government Easter Agreement: what is relevant from a tax perspective?
On Friday, 11 April, the Council of Ministers approved a draft program bill named the “Easter agreement.” This bill includes among others the first wave of tax measures that will be effective in the assessment year 2026 or from 1 July 2025. Gradually, the decisions become clear and the key tax changes are the following:
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
