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.

Since January 1, 2024, the minimum tax for multinational companies and large domestic groups has come into force. One year after the introduction of these regulations, we provide an overview of the obligations in Belgium and developments at the European and international levels.

From January 1, 2026, car costs will be subject to the legal entities tax (RPB), as part of the greening of the car fleet. For vehicles with CO2 emissions, costs will be fully taxable immediately; for zero-emission vehicles, there will be an incremental taxability.