Forms 281.50 for calendar year 2025: when are you required to report?
Belgian companies that grant remuneration to certain service providers, intermediaries or other beneficiaries must assess each year whether they are required to prepare and file Forms 281.50. For many taxpayers, this reporting obligation continues to require close attention, while the tax consequences of non-compliance may be significant. With the filing deadline of 29 June 2026 […]
Pillar 2 compliance – Belgium extends QDMTT and IIR filing deadlines to 30 September 2026
For the record: The Pillar 2 rules under the EU Directive (i.e. legislation concerning the 15% minimum tax) apply, subject to certain exceptions, to multinational groups (and large domestic groups) with consolidated revenue of EUR 750 million or more in at least two of the four preceding financial years. In respect of the Belgian Pillar […]
First deadline for advance tax payments approaching: 10 April 2026
Belgian companies and Belgian branches have the possibility to make advance tax payments during the financial year towards their corporate income tax. Although this is not mandatory, insufficient advance tax payments may result in a tax surcharge of 6.75% on the amount of corporate income tax due that is not covered by advance payments. It is therefore strongly recommended […]
Modernisation of VAT chain
As from 1 May 2026, the way VAT credits and VAT payments are managed will change. The government is taking a further step in the digitalisation and simplification of VAT administration. This reform provides greater transparency, more flexibility and a clearer overview of your VAT position. Below you will find a clear summary of the main […]
Payments toward tax havens – 2025 update of the Belgian country list
As previously discussed in our earlier articles on the reporting obligation for payments to tax havens (“Payments towards tax havens – new administrative circular & updated country list” and “Payments towards tax havens – wake-up call for non-compliant companies” ), Belgian companies must remain vigilant when making direct or indirect payments to entities established in […]
OECD Model Tax Convention 2025: New guidelines on permanent establishment and remote work
On November 18, 2025, the OECD approved the 2025 update of the OECD Model Tax Convention. One of the most relevant changes for multinational enterprises concerns the updated commentary on Article 5 (Permanent Establishment), which addresses the growing reality of cross-border remote work. Although existing tax treaties are not automatically amended, tax authorities and courts […]
Olivier Riga
Christophe Jardinet
Permanent establishment vs. Belgian establishment: Not all establishments are created equal
Planning on expanding your business into Belgium? Many foreign companies are unaware of the tax obligations that can accompany their activities. If your foreign company holds a Belgian company registration number – perhaps because you own property in Belgium or employ local staff – you may soon find yourself on the radar of the Belgian […]
Sofie Coppens
