Recent news items

The first requirements of the Packaging and Packaging Waste Regulation (PPWR) will take effect in all EU member states starting in August 2026. Yet for many organizations, the PPWR remains a vague concept. What does this regulation actually mean? And most importantly: does it apply to your company?

The new capital gains tax also has a significant impact on estate and wealth planning, particularly on the use of partnerships. Today, partnerships are a commonly used tool for structuring and transferring family wealth.

The exemptions from remittance of payroll withholding tax are currently an important support measure for many companies. More and more employers are making use of these exemptions, for example for research and development (R&D), shift and night work, or overtime. To limit the impact on the budget, the Programme Act of 30 May 2026 introduces a correction factor as of 1 January 2027.

Since 1 January 2026, new rules governing personal securities have come into force. In particular, in the context of acquisitions (M&A transactions), financing arrangements, and shareholder structures, it is important to assess the impact of these changes on existing and future suretyships.

After numerous debates and postponements, the Belgian Chamber of Representatives has definitively approved the new Program Law. Published in the Belgian Official Gazette on 1 June 2026, the law introduces several tax measures that will have a direct impact on entrepreneurs and shareholders.

On May 4, 2026, Belgium and Liechtenstein signed a double tax treaty. In doing so, the two countries are taking an important step toward greater tax legal certainty.

On June 1, the Belgian tax administration published the final return form for the Qualified Domestic Minimum Top-up Tax (QDMTT). This marks an important step in the further implementation of Pillar 2 regulations in Belgium.

The interconnection between transfer pricing adjustments and VAT has long been an area of discussion. The recent Stellantis judgment of the Court of Justice of the EU clarifies the key principles behind the VAT treatment of these adjustments. Applying these principles in practice however may prove to be more complex than expected.