Since 1 January 2024, the minimum tax for multinationals and large domestic groups (Pillar 2) has been in effect. On 3 April 2026, an update was announced: the Belgian tax administration is granting a new 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.