The new Book 7 of the Belgian Civil Code was published on 23 September 2026. This new legislation on special contracts will enter into force on 1 September 2027 and marks another step in the reform of the Belgian Civil Code.

The Belgian tax authorities are placing increasing emphasis on transfer pricing (TP) and intragroup transactions during audits. Their focus is no longer limited to traditional, thematic transfer pricing audits, which typically begin in February and March. Transfer pricing-related questions are also becoming increasingly common during general tax audits.

The Belgian authorities are placing increasing importance on accurate and up-to-date company information. What matters is not only the number of registered activities, but also whether your company actually carries out those activities today.