In 2021, the OECD reached an agreement on international tax reform in a bid to combat profit shifting and profit erosion. One of the measures within this agreement aims at ensuring that major multinationals pay a minimum tax rate of 15% (pillar two). Within this framework, the European Union published a directive on 14 December 2022, which is to be implemented by 31 December 2023 at the latest by the various Member States. This directive follows the content and structure of the OECD regulations. At present, the draft legislation is still being awaited in Belgium. read more ...

Do you have a company number in Belgium as a foreign company? This unique number can be assigned for several reasons. Do you own a Belgian property, carry out VAT activities in Belgium, employ personnel in Belgium...? If so, you have already received a questionnaire in the past, or if not, you can anticipate a questionnaire from the Belgian tax administration soon. read more ...

Last summer Minister Van Peteghem launched his blueprint for broader taxation reform, the first phase of which was published at the start of March. The reform aims to modernise and simplify the tax system and to make it fairer and neutral, so that the burden is shifted from work to capital and consumption. We have provided a summary below of the measures that are on the table, which are planned to come into force on 1st January 2024. read more ...