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Latest news & developments

12 June 2024

Pillar 2 rules in an M&A context: time for action!

The OECD’s Pillar 2 rules have introduced a global minimum effective taxation of 15% for multinational enterprises or large domestic groups. Urgent action should be taken by all groups subject to the new mandatory pillar 2 notification, which is due by 13 July 2024. But also in transactions, the potential impact of pillar 2 should

12 June 2024

Royal Decree on Public Country by Country Reporting published

On 6 June 2024, the Royal Decree on public country by country reporting (PCbCR) was published in the Belgian official gazette  (See also our earlier messages on the introduction of public country by country reporting in Belgium of  4 June 2021 and 17 November 2023).  This Royal Decree modifies the Royal Decree of 29 April

3 June 2024

Belgian Tax Authorities publish additional (and much welcomed) guidelines in view of the Co-Operative Tax Compliance Programme and details on what they consider to be a “mature” Tax Control Framework (TCF)?

Flashback to 2018 – What is the CTCP?  With its launch in 2018 and with the ultimate goal of (i) achieving faster legal certainty for companies and (ii) improving compliance with tax obligations, the Belgian Co-operative Tax Compliance Programme (CTCP) introduced a mindshift, from a reactive tax audit modus to a collaborative, proactive approach based

17 May 2024

It’s official : the new copyright regime does not apply to the IT sector

The Constitutional court rejects the actions introduced by several software designers and IT companies for the cancellation of the legislative provision which excludes income relating to computer programs from the specific copyright tax regime. Officially back to its roots The new copyrights regime has been modified by the program-law of 26 December 2022 (see our