Since January 1, 2026, the competent authorities have introduced several changes in the framework of economic migration. These reforms bring stricter conditions, increased selectivity, and administrative clarification.

The Belgian tax authorities have recently introduced stricter requirements regarding transfer pricing documentation. Although one obligation has recently been relaxed, the remaining measures remain fully in force. This underlines the importance of maintaining a complete, well-substantiated file.

From 2026, important changes will take effect regarding international employment. Both in Belgium and at the EU level, the regulatory framework around social security, taxation, labor law, immigration and compliance is changing.