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.

On March 12, 2026, the European Court of Justice ruled that Belgium's additional tax for non-residents (the 7% federal opcents) violates the free movement of workers within the European Union (the so-called Chefquet ruling).

A merger rarely stops at the corporate law process. Contracts, real estate, personnel, permits and intellectual property rights may each require specific concerns or formalities. Proper preparation is therefore essential to ensure operational continuity.