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In the context of the Pillar II legislation, the Belgian tax administration (i.e. the FPS Finance) recently published the template for the Qualified Domestic Minimum Top-Up Tax return. The draft template is available in Dutch and French. The final version of the template will soon be published in the Belgian Official Gazette.

When dealing with globally mobile employees, there are numerous questions to be answered from both a compliance as well as risk management perspective. In our quarterly Global Mobility Newsletters in which our experts shine a spotlight on global mobility issues of interest to those operating internationally.

In the world of mergers and acquisitions (M&A) the sales process of a company can be quite complicated. Being well prepared is thus critical. As corporate finance professionals, we assist the vendors with 2 important services, being Vendor Due Diligence (VDD) and Vendor Assistance (VA). In this article, we will discuss the differences between VDD and VA, the benefits of both and how they help you make a transaction process run smoothly.

On 26 February 2025, the European Commission adopted the Omnibus package, a set of proposals aimed at reducing the administrative burden on companies regarding sustainability reporting. This package introduces adjustments to the Corporate Sustainability Reporting Directive (CSRD), the EU Taxonomy, and the Corporate Sustainability Due Diligence Directive (CSDDD).
The proposal will now be submitted to the European Parliament and the Council for their consideration and adoption. Although the Commission calls for priority for swift processing, the exact timeline for approval has not yet been established.

Many owners of a foreign holiday homes rent out this home - usually furnished - to maximize the return on their investment. The Belgian tax administration has this in its sights and tries to tax a portion of the rental income. However, this violates double taxation treaties, which has now also been confirmed by recent case law.

On 1 February 2025, the coalition agreement of the new Federal Government was presented. This voluminous document of more than 200 pages contains a whole series of planned measures and adjustments across the various policy areas. Please note that at this moment in time none of the proposed measures have been converted into a formal (draft) legal text. These measures may therefore still be subject to adjustments. There are also many changes planned in the field of VAT. We are happy to list them up for you.

After months of negotiations, the Arizona parties start today with the implementation of their coalition agreement, a political agreement that was obtained on Friday 31/01. In this newsletter, we mainly explain the topics related to the labour market, labour law, social security and personal income tax. However, it is currently a coalition agreement, not concrete legislation/regulations. This will take days, months,... consultation and advice by the social partners, consultation at federal level, consultation with the regional governments,...

On 1 February 2025, the coalition agreement of the new federal government of Belgium was presented. This voluminous document of more than 200 pages contains a whole series of planned measures and adjustments across the various policy areas. Below you will find a summary of the measures relating to corporate income tax in the broad sense, as included in this new coalition agreement. Please note that at this moment in time, none of the proposed measures have been converted into a formal (draft) legislative text and these measures may therefore still be subject to adjustments.

In May 2024, the investment deduction was reformed for all investments made or established as of 1 January 2025. Through a Royal Decree of 20 December 2024, published in the Belgian Official Gazette on 31 December 2024, the legislator clarifies which investments are eligible for the new thematic deduction. In this article, you will find a summary of the published investment lists.