Belgium

On 5 October 2026, the Belgian Federal Public Service Finance announced a postponement of the deadline for submitting the GloBE Information Return (GIR) reporting entity notification to 31 October 2026. This notification, required under Article 53(3) and Article 54(2) of the law of 19 December 2023, designates the entity responsible for filing the GIR on

On 2 October 2026, EY Belgium published the latest edition of its Customs and Excise Update, providing a comprehensive overview of recent developments in EU customs law, case law from the Court of Justice of the European Union (CJEU) and national courts, anti-dumping and countervailing duty investigations, and disruptions affecting international trade flows. The update

On 30 September 2026, the Belgian Federal Public Service Finance announced an extension of the filing deadlines for the Pillar Two GloBE Information Return (GIR), the Qualified Domestic Minimum Top-up Tax (QDMTT) return, and the Income Inclusion Rule (IIR) notification to 31 October 2026. The original deadline of 30 September 2026 was deemed insufficient for

On 22 September 2026, the Belgian Federation of Enterprises (VBO-FEB) published a policy analysis addressing the taxation of the digital economy, positioning Belgium’s response to ongoing international negotiations under the OECD/G20 Inclusive Framework on BEPS Pillar One. The article examines how Belgium intends to align its domestic tax framework with the multilateral convention (MLC) for

On 18 September 2026, the Belgian Federal Public Service Finance issued new administrative guidance confirming the postponement of a stricter VAT approach regarding non-transfers of goods used in cross-border service provision. Originally slated for implementation in 2026, the measure has been deferred until 1 July 2028, granting businesses an additional two years to adapt their

On 4 September 2026, the Belgian Ruling Commission published comprehensive guidance on the application of the Innovation Income Deduction (IID) — commonly referred to as the “IP Reward” — to software development activities. The guidance addresses longstanding uncertainty regarding the eligibility of software copyright income, particularly for customized software, SaaS platforms, and embedded software solutions.

As of 30 September 2026, the Belgian tax authority has confirmed that the filing of the GloBE Information Return (GIR) by the appointed filing entity must be completed no later than this date. The deadline applies to information returns that cover fiscal years beginning between 31 December 2023 and 31 December 2024 and ending on

The Belgian Federal Public Service Finance organized a webinar on BEPS 13, scheduled for Monday 7 September 2026 from 14:00 to 16:00 CET. The session aimed to present the main transfer‑pricing documentation requirements, recent developments and practical aspects to facilitate compliance with the new rules. It covered an overview of the BEPS 13 Action Plan,