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.

On 30 December 2025, a comprehensive law containing various provisions was published in the Belgian Official Gazette. It contains a wide range of tax measures, most of which take effect from tax year 2026. We summarize the main changes for you.

Does your company make payments to parties located in tax havens? If so, your business may have a reporting obligation. Failure to comply with this can result in the tax authorities rejecting these expenses as business costs, even if they are genuine commercial transactions.