Author: Maëlle Blaise

The first concerns the application of the special assessment period provided for in article 358, §1, 3° of the Belgian Income Tax Code 1992 (“ITC 92”) where a criminal investigation results in a dismissal decision.  The second concerns the extent to which a judge is required to examine, ex officio, whether a disputed assessment can be upheld. More specifically, the question…

The first concerns the application of the special assessment period provided for in article 358, §1, 3° of the Belgian Income Tax Code 1992 (“ITC 92”) where a criminal investigation results in a dismissal decision. The second concerns the extent to which a judge is required to examine, ex officio, whether a disputed assessment can…

The Advocate General addresses the question whether the withholding tax exemption under the Parent-Subsidiary Directive may be denied even where the immediate EU parent company is a genuine company and the beneficial owner of the dividends. The opinion suggests that in the case of a distribution of profits by a subsidiary to its parent company which is the beneficial owner of the dividends, there…

Under certain conditions, this regime allows (the assets of) family businesses or (the shares of) family companies to be transferred free of donation tax or inherited at reduced inheritance tax rates (3% or 7%). As a result, the regime has become an important tool in family wealth and succession planning. As from 1 January 2026,…

While the general structure of the mechanism remains broadly consistent with previous regularisation cycles, recent administrative practice reveals a marked tightening of both the cost of regularisation and the evidentiary requirements imposed on taxpayers. Established by the Programme Law of 18 July 2025, published in the Belgian Official Gazette (Moniteur belge) on 29 July 2025, the DLUquinquies…

The EU transposed these rules through Council Directive (EU) 2022/2523 of 14 December 2022. Belgium implemented the Directive by way of the Law of 19 December 2023 (the “Belgian Pillar Two Law”), as amended by the Law of 12 May 2024. The rules apply to MNE groups and large-scale domestic groups with consolidated annual revenues…

This new mechanism, outlined in a brochure published by the Belgian Federal Public Service Finance (“FPS Finance”) on 22 April, has become the central instrument governing the financial relationship between taxable persons and the tax authorities. While the underlying principles remain unchanged for businesses that comply with their obligations, the practical implications for monitoring payments,…

1. The ATAD framework and the initial choice of Belgium The ATAD requires Member States to implement CFC rules designed to include, under certain conditions, the undistributed profits of low-taxed subsidiaries in the tax base of the resident parent company. Two models are available for determining the income to be included: Model A (“entity-based”) and…

Adopted on 28 February 2024, the ECGT Directive strengthens existing EU consumer protection rules to combat misleading sustainability claims and ensure that information provided to consumers is accurate, transparent and verifiable. The Directive had to be transposed into Belgian law by 27 March 2026, with application from 27 September 2026. As of April 2026, Belgium…

A. Former and New Expatriate Regimes The former expatriate regime was based exclusively on the Circular of 8 August 1983. By virtue of the Programme Law of 27 December 2021, the former “administrative” regime has been replaced by a new “statutory” regime (please refer to this article for more information). Pursuant to a transitional provision,…