Since 1 January 2026, new rules governing personal securities have come into force. In particular, in the context of acquisitions (M&A transactions), financing arrangements, and shareholder structures, it is important to assess the impact of these changes on existing and future suretyships.

After numerous debates and postponements, the Belgian Chamber of Representatives has definitively approved the new Program Law. Published in the Belgian Official Gazette on 1 June 2026, the law introduces several tax measures that will have a direct impact on entrepreneurs and shareholders.

On June 1, the Belgian tax administration published the final return form for the Qualified Domestic Minimum Top-up Tax (QDMTT). This marks an important step in the further implementation of Pillar 2 regulations in Belgium.