Cross-border employment remains a complex topic for employers and employees. The combination of labour law, social security, taxation and teleworking requires a correct legal and administrative approach. We provide a brief refresher on social security for cross-border employment and some practical tips.

Since 1 January 2024 (reporting years starting on or after 31 December 2023), the minimum tax for multinationals and large domestic groups (Pillar II) has been in effect. On 17 November 2025, an update was announced: the Belgian tax administration is granting an extension for the submission of the first return.

Recent rulings by the Dutch Supreme Court may have an impact on Belgian companies that receive dividends from a Dutch subsidiary. In this article, you can read about how such dividend flows are treated fiscally within the EU and how this has been implemented in Belgian legislation.