Recent news items

Since Jan. 1, 2026, the Carbon Border Adjustment Mechanism (CBAM) has been in permanent effect. Do you import goods from outside the EU? If so, you may face new obligations as well as additional costs. CBAM ensures that imported goods bear a similar CO2 cost as goods produced within the EU.

The Belgian tax authorities have recently introduced stricter requirements regarding transfer pricing documentation. Although one obligation has recently been relaxed, the remaining measures remain fully in force. This underlines the importance of maintaining a complete, well-substantiated file.

As stipulated in the federal budget agreement, the VAT rate on hotel stays, furnished accommodation, and camping spots in Belgium will increase from 6% to 12% as of March 1, 2026. The VAT authorities have recently published an FAQ regarding this rate change.

In addition to the annual closing and tax returns, there is another obligation that may generate slightly less enthusiasm among entrepreneurs: the annual confirmation of the UBO register. However, this does not have to become an administrative burden, provided you clearly understand what is required.

The federal government is temporarily postponing the planned VAT increase from 6% to 12% for the culture, sports, leisure and takeaway sectors. The decision follows a scathing opinion from the Council of State, which formulated major objections to the proposed reform.

Are you starting your own business, or are you already an entrepreneur wondering whether your current legal structure is still the best fit? The choice between a sole proprietorship and a company has significant tax, legal, and financial implications. In this article, we clearly outline the differences and help you make a well-informed decision.

Do you live in Belgium and are you considering a job in France? Or are you already working across the border? In that case, it is essential to understand where you pay taxes and social security contributions, and which tax obligations you still have in Belgium.

As from 1 January 2026, Belgium will introduce new and more extensive VAT revision rules for renovation or improvement works carried out on immovable business assets. A recent draft VAT law amends the provisions of the Belgian VAT Code relating to VAT revision mechanisms.