In an important ruling on May 13, 2026, the Court of Justice has clarified the VAT treatment of transfer pricing adjustments within international groups. The Court ruled that intra-group settlements arising from a transfer pricing model do not in principle constitute consideration for a service. As a result, they are not automatically subject to VAT.

Worldwide, the EOR model is becoming an important solution for fast and flexible international employment. In Belgium, however, it conflicts with the prohibition on employee lending and the principle that legal and actual employer authority cannot be separated.

More and more Belgians own property abroad. As cross-border real estate ownership increases, so does the need for greater transparency between tax authorities. International initiatives are therefore placing a stronger focus on the automatic exchange of information relating to foreign real estate. One of these initiatives is the IPI-MCAA.