At the beginning of 2025, the FASTER Directive was published in the Official Journal of the European Union. This new European legislation aims to significantly simplify and speed up procedures related to (excessively withheld) withholding tax on dividends and interest.

International providers of Employer of Record (EoR) services can now operate legally in Belgium, provided they obtain a temporary employment agency license. Where this service previously existed in a grey area, there is now clear guidance regarding the legal conditions.

Since the 2024 tax year, the scope of the rules regarding Controlled Foreign Companies (CFC) has been significantly expanded. These regulations aim to tax undistributed passive income from certain foreign subsidiaries or entities of Belgian shareholder companies. The expansion has led to a complex set of rules. To provide more clarity on this matter, the tax authorities published a circular.