News

Introduction On June 22, 2025, the Sultanate of Oman made a groundbreaking announcement: it will implement a personal income tax (PIT) regime beginning in 2028, becoming the first member of

Ruling Highlights In a recent tax ruling (Decision Nr. 2025.0070, 18 March 2025), the Belgian Ruling Service reaffirmed that purely passive investments in Belgian real estate—whereby the day-to-day management is

Physical Gold or Gold Trackers Gold continues to be a trusted safe haven these days for Belgian investors, but not all gold investments are created equal when it comes to

Seafarer Taxation: An International Exception Belgian tax law recently encountered choppy waters when the Antwerp Court of Appeal had to decide whether employment on a pipe-laying vessel qualifies as work

2024 Tax Season in Belgium Has Started If you lived in Belgium in 2024 or arrived in the country last year, you might have already received an online notification from the Belgian

Teaching in Congo Without Paying Tax In a decision of 24 October 2024 (Nr F.20.0108.F), the Belgian Supreme Court clarified the tax treatment of foreign income under the Belgium-Congo Double

Early drafts of the new federal coalition agreement are beginning to surface, and—as anticipated—the hunt for crypto accounts is back on. Among the most notable proposals is an expansion of

In a recent administrative instruction (Circular Letter Nr. 2025/C/9, dated February 3, 2025), the Belgian Tax Authorities have stipulated that, since the tax treaty between Belgium and Switzerland does not

2025 Coalition Agreement The new Belgian Government’s coalition agreement includes the introduction of a general capital gains tax on shares for private individuals—euphemistically referred to as a ‘Solidarity Contribution’. While

Booming Housing Market In 2024, the United Arab Emirates (UAE) experienced a significant surge in its real estate market, recording over 331,300 (!) transactions valued at approximately AED 893 billion

The newly formed ‘Arizona’ Government in Belgium has introduced a wide range of fiscal reforms officially aimed at creating a fairer tax system, fostering economic growth, and preventing tax avoidance.

An Offer You Cannot Refuse On a daily basis Belgians move abroad, primarily for economic reasons and career opportunities outside the country. While some of these moves are permanent, many

High-Risk Tax Jurisdictions Payments made by Belgian companies to beneficiaries in tax havens are subject to a special reporting requirement. This applies to payments made to countries that do not

Main Characteristics In continental law, an Anglo-American trust is traditionally described as a legal relationship in which a person (settlor) places assets under the control of another person (trustee), who

Introduction Starting January 1, 2026, Belgian VAT-liable entrepreneurs, both companies and individuals, will be required to issue invoices for B2B transactions electronically, in compliance with the new e-invoicing regulations. This

Introduction The Belgian Cayman Tax is a specific Belgian tax measure targeting income earned through certain foreign legal structures. These structures, such as trusts, foundations or similar entities, are often

Introduction A significant tax deduction is normally available to married or legally cohabiting taxpayers for dependent children living in their household. For example, the annual tax-free allowance is currently €10,570

The Federal Tax Administration in Belgium holds information about properties you own both in Belgium and abroad. However, not all this information is actively followed-up on and not all information