On 21 October 2025, the European Commission formally withdrew its proposed EU Transfer Pricing Directive. The initiative aimed to harmonise transfer pricing rules across EU Member States, streamline the application of the arm’s length principle and reduce the risk of double taxation.

Since 1 January 2024 (reporting years starting on or after 31 December 2023), the minimum tax for multinationals and large domestic groups (Pillar II) has been in effect. On 17 November 2025, an update was announced: the Belgian tax administration is granting an extension for the submission of the first return.

The Belgian Federal Public Service Finance (FPS Finance) announced two VAT relaxations. On the one hand, the introduction of the VAT chain reform has been postponed once again. On the other hand, mixed and partial taxable persons will benefit from reduced reporting requirements.