Have you received a property withholding tax assessment notice? If so, it is worthwhile not only to check the calculation, but also to verify whether you are entitled to a proportional reduction due to unproductiveness.

The digitalisation of VAT obligations in Europe is accelerating. With VAT in the Digital Age (ViDA), the European Union is taking a step towards a system in which invoice data will in future be shared with the tax authorities almost in real time. Belgium is also preparing for this. At first glance, many businesses may see this as simply “even more e-invoicing”. In reality, however, the impact goes much further: it affects not only your invoicing, but also your data, processes, systems and tax risks.

In a previous article, we already discussed the impact of your marital property regime on the shares of your business. If you are married under the statutory regime, it is often the case that the shares (or at least the patrimonial value of those shares) form part of the joint estate. In that case, upon divorce, half of the value of those shares belongs to one spouse and the other half belongs to the other spouse.

Since 1 January 2026, Belgian companies must use structured electronic invoices for B2B transactions. In practice, this usually takes place via Peppol. Many companies have already arranged the necessary connection, but that does not mean the story ends there.

On 1 January 2025, the so-called “Act modernising the VAT chain” entered into force. This act brings various (procedural) VAT reforms. Given the scale of the project, the FPS Finance decided to roll out the legislation in phases. The next phase starts on 1 May 2026. Below is an overview of the key changes.