Belgium

On 30 October 2026, the Belgian Parliament formally adopted legislation implementing the EU’s Directive on Administrative Cooperation (DAC9) alongside critical amendments to the domestic Pillar Two framework. The most impactful change extends the filing deadline for the Qualified Domestic Minimum Top-up Tax (QDMTT) return from eleven months to fifteen months after the end of the

In a policy brief released 28 October 2026, VBO-FEB (Federation of Enterprises in Belgium) presented econometric evidence that Belgium’s declining wage share in GDP is driven primarily by elevated employer social security contributions and personal income tax wedges, not stagnant gross wages. The study compares Belgium’s tax wedge (52.7% for single average worker) against the

On 27 October 2026, the Belgian National Social Security Office (ONSS/RSZ) released the official contribution rates and ceilings for the fourth quarter of 2026. This quarterly update is mandatory for all employers and payroll processors to ensure accurate withholding of employee and employer social security contributions. The publication covers standard sectors, specific regimes for artists,

On 21 October 2026, the Federal Ministry of Finance and Mobility confirmed that the planned 1 January 2027 go-live date for the reformed Mobility Budget regime is not achievable due to pending European Commission state-aid approval and incomplete royal decrees. The current fiscal framework for the mobility budget (pillars 1, 2, and 3) remains in

On 21 October 2026, the European Union officially published the reformed Union Customs Code (UCC), marking a significant overhaul of the customs legislative framework that governs the movement of goods into and out of the EU customs territory. The revised regulation, which will apply gradually over a transitional period, aims to modernize customs procedures, enhance

On 12 October 2026, the Belgian Constitutional Court ruled that it will refer the landmark challenge against the Undertaxed Profits Rule (UTPR) under the OECD/G20 Pillar Two framework to the Court of Justice of the European Union (CJEU) for a preliminary ruling on its compatibility with EU law. The case, brought by a multinational group

On 12 October 2026, the Belgian Federal Public Service Finance announced a forthcoming legislative change to the filing deadline for the Qualified Domestic Minimum Top-up Tax (QDMTT) under the Pillar Two framework. The draft law, which transposes Council Directive (EU) 2025/872 of 14 April 2025, proposes to extend the current deadline from the last day

Effective 8 October 2026, the Federal Government activated the Energy Norm Royal Decree implementing the EU Energy Taxation Directive (2003/96/EC) derogation for energy-intensive industries. The measure reduces the federal excise duty component on electricity for qualifying manufacturers to the EU minimum of €0.50/MWh, down from the standard €1.93/MWh. Eligibility requires NACE code alignment, energy intensity

As of 7 October 2026, the Belgian Federal Government has unveiled an expanded tax innovation framework positioning innovation expenditure as a core growth strategy rather than a discretionary cost. The policy, detailed by the Federation of Enterprises in Belgium (VBO-FEB), emphasizes enhanced deduction regimes for research and development (R&D), patent income deductions, and investment deductions

On 5 October 2026, the Belgian tax administration confirmed a further postponement of the filing deadlines for both the Qualified Domestic Minimum Top-up Tax (QDMTT) and the Income Inclusion Rule (IIR) top-up tax returns. Building on the law of 19 December 2023, the administration has extended the deadline to 31 October 2026 for a broad