April marks the beginning of the annual French income tax return campaign. Whether you are a French tax resident or a non-resident earning income in France, you are required to file a tax return — and to do so on time.

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.