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.

From 30 October 2026, the withholding obligation for construction and other immovable property-related works will be extended to include social security debts under the self-employed social security scheme. Are you planning to renovate or clean your business premises, for example? From that date, you will also need to take this extension into account when making payments.