Wage transparency is coming: turn obligation into opportunity
Under the slogan ‘equal pay for equal work,’ the European Parliament has voted the ‘wage transparency directive. This directive, which must be transposed into Belgian law by mid-2026 at the latest, places an obligation on employers to be open about their pay scales and the criteria they use to determine the wages of their staff. By [...]
New VAT chain partially postponed: what takes effect and what doesn't?
Late last year, we reported on a number of significant changes to VAT procedures for, among other things, the filing and payment of VAT returns (the so-called "VAT chain"). The introduction of the new VAT chain was to be phased in by 2025, with some changes taking effect immediately and others at a later date. A key pivot date was 1 [...]
Extension of withholding obligation in construction and cleaning industry starting Jan. 1, 2026
The withholding obligation has for years been an important tool in the fight against social fraud in sectors such as construction, cleaning, security and meat. Until now, as a principal you were only obliged to check whether your (sub)contractor had tax or social security debts. From January 1, 2026, a new control obligation will be added: the [...]
Adaptation of tax concession regime for family partnerships: residential property excluded from 2026 onwards
On October 3, 2025, the Flemish government approved a preliminary draft decree that significantly tightens the favorability regime for gifts and inheritances from family businesses and companies. What does the favorable tax regime entail? The favorable tax regime offers a reduced inheritance tax rate and a gift tax exemption for the transfer [....]
The legal impact of e-invoicing through PEPPOL: 6 frequently asked questions
From January 1, 2026, e-invoicing via Peppol will become mandatory for B2B invoices between Belgian VAT-registered companies. The Royal Decree of July 8, 2025 definitively established the rules of the game. However, many entrepreneurs are left with question marks. In this article, we address some frequently asked questions about the legal impact of e-invoicing via Peppol. 1. If an invoice [...]
No more applications possible for the SME growth grant: now what?
Via the SME growth subsidy, you could receive up to €50,000 of VLAIO support for hiring a knowledge profile or buying advice from an external service provider. You had to use this additional knowledge for digitalization, innovation, internationalization or sustainable entrepreneurship. In a news release dated 25/09, VLAIO announced that the SME growth subsidy will be discontinued with immediate effect. [...]
Mandatory registration in the CBE for business managers second category
It was recently confirmed that persons who exercise a managerial function within a company without shares or without an officially appointed mandate - so-called "company managers second category" - are subject to mandatory registration in the Crossroads Bank for Enterprises (CBE). What is a 'manager of the second category'? A 'business manager second category' is a natural person who: [...]
Will e-invoicing also be mandatory for medical professions from 2026?
From Jan. 1, 2026, sending and receiving electronic invoices via the PEPPOL network will become mandatory for all VAT-registered companies in Belgium conducting B2B transactions. But what does this mean for the medical professions? If you only perform therapeutic activities, you are a fully exempt taxpayer and are not subject to the obligation. Often, you are [...]
Asset inventory: the basis for smart future planning
As a business owner, it is important to prepare for the future. Without a clear, complete and up-to-date asset inventory, you make decisions with too little context at best, and wrong ones at worst. An inventory clearly brings together everything you own (private and professional), shows diversification and evolution, and allows tax and financial projections, e.g. for your retirement. It [...]
Penalties, requirements and new rounding rules: what does the RD say about e-invoicing?
E-invoicing via the Peppol network will become the new norm from 2026. With the recently published Royal Decree (RD), the rules of the game are now definitively established. For entrepreneurs who have not yet taken steps towards this digital transition, time is running out. In this article, we list the most important provisions of the RD, and [...]