Stevi Frooninckx

"The next phase of growth in full-service accounting and tax firms depends not on faster processing, but on turning accidental advisory into a scalable, tech-supported infrastructure." One of the observations in our co-founder Joris Van Der Gucht's recent piece for Accountancy Age is about where the real growth constraints sit inside a firm. As one managing partner put it to Joris: "advisory is everywhere in theory, but accidental in practice." Read the full piece here: https://lnkd.in/ex-9MD_K

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Belgian tax authorities have granted companies more time to comply with their CbC notification obligations. The updated deadline for the 275.CBC.NOT form for FY2025 is now 28 February 2026. This follows the late rollout of the new XML schema and filing tools, which caused widespread delays. #CbCReporting #TaxCompliance #BEPS13 #RSMBelgium #XMLTools

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The Belgian Tax Authorities (BTA) are intensifying their efforts to promote the Belgian Co-operative Tax Compliance Programme (CTCP), marking an important shift in the tax compliance landscape for large and very large enterprises in Belgium. 

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The Court of Appeal of Ghent has clarified how far Belgian #tax authorities can go when requesting digital data, including emails used for both work and private purposes. Taxpayers must provide business-related records in a clear, accessible format, but any data collected must be legitimate, relevant, and limited to what is strictly necessary. Discover more about the Court's Judgment here: https://lnkd.in/ewpVF_yj #KPMGBelgium

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📚 Your Go-To Resource for Belgian Tax Questions Whether you're an expat, contractor, investor, or simply trying to make sense of your tax obligations in Belgium—Taxpatria’s FAQ library has you covered. 🔍 Topics include: Double taxation Crypto earnings Social security Capital gains ...and much more. ✅ No registration or personal data required ✅ Clear, reliable insights from tax experts 🔗 Explore now: https://lnkd.in/gZKQk5E #BelgiumTax #ExpatTax #CryptoTax #TaxResources #TaxCompliance #Taxpatria

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The Belgian tax authorities seem to have announced an extension to the filing deadline for the DMTT Returns and IIR Top-up Tax Returns till 30 September 2026. Honestly, I am baffled. It genuinely makes me wonder what reality we are operating in. The previous time a Belgian Pillar 2 deadline landed in September, it significantly disrupted the corporate tax return timeline. Introducing a 30 September deadline for Pillar 2, while technical documentation for the updated Local File (also 30 September) is also still missing, is a recipe for an already chaotic 2026 tax compliance season. If this is the chosen approach, then taxpayers deserve immediate clarity on the wider 2026 compliance timetable. We are in dire need of transparency.

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Belgium – Pillar 2 filing deadline extended to 30 September 2026 The Belgian authorities have extended the filing deadline for both the QDMTT return and the IIR top-up tax return to 30 September 2026 (previously 30 June 2026), for all filings with a statutory due date before that date. This concerns the first filings under the OECD Pillar Two framework. Note that the return forms, CSD schema and administrative guidance are not yet finalised. #Pillar2 #Tax #QDMTT #IIR

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🎓 In two days, I will once again have the pleasure of delivering the annual guest lecture on Tax & Ethics at the KU Leuven Manama in Taxation. It is a moment I always look forward to — even if, at this stage, my speaker notes are still very much a work in progress. That may not be entirely inappropriate. Tax ethics itself is never a finished script. Each year, the tax landscape shifts. Each year, the questions become sharper. And each year, the classroom offers a valuable space to reflect not only on what the law requires, but also on what responsible tax behaviour means in practice. This year, the debate feels particularly relevant. The global 15% minimum tax was intended to bring more stability, transparency and a shared international framework. Yet recent developments around Pillar 2 — including the US position, the debate on the UTPR, and the January 2026 OECD side-by-side package — show how fragile international tax consensus can be. The US formally stepped away from implementing the global tax deal in early 2025, and subsequent negotiations have led to a substantially adjusted framework for US-headed groups. That raises an uncomfortable ethical question. For years, taxpayers have been told that tax is not merely a matter of legal compliance, but also of moral responsibility, fairness and contribution to society. But when policy makers themselves reconsider, dilute or withdraw from internationally agreed frameworks, the moral debate becomes more complex. Can the “fair share” argument remain persuasive if the rules themselves become politically negotiable? And if states can step back from implementation when the outcome becomes inconvenient, what does that mean for taxpayers, who cannot simply withdraw from compliance obligations when the rules become burdensome, costly or uncertain? This is not an argument against tax compliance. Quite the opposite. It is an argument for consistency, legal certainty and intellectual honesty in the tax debate. Tax policy sits at the crossroads of law, politics, economics, business reality and ethics. It involves legislators, courts, tax authorities, companies, advisers, investors and society at large. Finding a balanced middle ground between strict legal compliance, transparency, competitiveness and societal expectations remains one of the most difficult — and most important — challenges in modern taxation. I look forward to discussing these questions with the students, and to being challenged by the next generation of tax professionals. #TaxEthics #KULeuven #ManamaTaxation #Pillar2 #InternationalTax #UTPR #TaxPolicy #ESG #TaxTransparency #FairTaxation

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The Belgian tax administration has announced on their official website, BIZTAX, that an automatic extension has been granted until 8 October 2025 for the (non-resident) corporate income tax returns originally due between 30 September 2025 and 7 October 2025. The deadline for the Local File Form is also extended until 8 October 2025. #Belgium #Deadline #CorporateTaxReturn

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🔔 𝗕𝗲𝗹𝗴𝗶𝗮𝗻 𝗣𝗶𝗹𝗹𝗮𝗿 𝟮 𝘂𝗽𝗱𝗮𝘁𝗲 On 17 November 2025, the Belgian tax administration announced the long-awaited extension of the 30 November 2025 QDMTT filing due date to 𝟯𝟬 𝐉𝐮𝐧𝐞 𝟮𝟬𝟮𝟲. The extended filing due date is applicable for Belgian constituent entities subject to the Belgian Pillar 2 rules for reporting periods starting at earliest on 31 December 2023 and ending at earliest on 1 January 2024 and at latest on 30 June 2025. The due date of 30 June 2026 is as such applicable for all Belgian constituent entities of an MNE group whose statutory filing deadline falls before 30 June 2025. Read more: https://lnkd.in/eQuxGjc4

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Some interesting thoughts on the announcement of the new XML Schema for the BEPS13 CbC Notification forms (Form 275 CBC NOT) in Belgium. Especially given the year-end rush for many MNE’s and tax advisors alike, clear announcements by tax authorities and transitional measures are important tools to meet ever-tighter tax deadlines. 👇👇👇

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The 1 January 2026 deadline for e-invoicing is rapidly approaching. And yet only a third of Belgian companies currently use electronic invoicing. Thanks to the results of our third BDO Company Barometer, we gained insight into how far Belgian companies have come with this radical change. The biggest challenges? Fine-tuning processes and choosing the right system: Companies shouldn’t wait too long to look into this. The closer the deadline, the greater the demand, which means they may end up in a “first come, first served” scenario with providers. Read the full article with advice from our experts and prepare yourself for the e-invoicing deadline: https://okt.to/qF1GPM #einvoicing #BDOCompanyBarometer

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📢 Belgium extends Pillar Two filing deadlines On 3 April, the Belgian tax authorities officially announced an extension of the filing deadlines for both the Qualified Domestic Minimum Top-up Tax (QDMTT) and the Income Inclusion Rule (IIR) returns. ⏳ All Belgian Pillar Two returns originally due before 30 September 2026 may now be filed by 30 September 2026. 🔗 https://lnkd.in/e5tYXndi #PillarTwo #QDMTT #IIR #GloBE #InternationalTax #Belgium

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A political agreement was reached on June 30, 2025 to introduce a capital gains tax for the first time in Belgium. 🗓️ Projected Entry into force : January 1, 2026. 🔍 Key Takeaways:  Flat rate of 10% on capital gains obtained from the sale of financial assets (listed and nominatives shares, cryptocurrencies, ETF,.....).  An annual exemption of €10,000 is foreseen, with a 5-year deferral mechanism and a ceiling of €15,000 if no capital gains have been realized in the last 5 years.  A specific regime for entrepreneurs owning at least 20% of company's shares: capital gains are tax-exempt up to a maximum of €1,000,000. The rate increases thereafter, reaching 10% from €10,000,000.  Pension savings products and group-insurances are not targeted by this new tax regulation.  Reinforced exit tax: in the event of emigration, capital gains will remain taxed in Belgium if the assets are sold within 2 years after the exit of Belgium.  No retroactivity, only capital gains after January 1, 2026 will be taxed. 💡 What does this mean for you? As a natural person in Belgium, this change could have a direct impact on your wealth planning and exit strategies. 📞 Let’s talk. At Forvis Mazars Belgium, our tax experts are ready to help you navigate these changes and structure your assets efficiently. Reach out to us to assess your exposure and explore tailored solutions. #TaxUpdate #CapitalGains #BelgiumTax #ForvisMazars #WealthPlanning #PrivateClients #TaxStrategy

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Important update for companies claiming the innovation deduction in Belgium! The recent guidelines published by BELSPO (Belgian Science Policy Office) provide new insights on the process for notifications and requests in the context of the application of the innovation for software. Curious if you are compliant with these new guidelines? 👉 Click to learn more! https://lnkd.in/eHgNYxzt   #EY #EYBelgium #Tax #BELSPO #ShapeTheFutureWithConfidence

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On 17 February 2026, the Belgian tax authorities published an FAQ on the upcoming #VAT increase for furnished accommodation and camping services, raising the rate from 6% to 12% starting 1 March 2026. The guidance clarifies transitional rules for reservations made before 28 February 2026, how invoicing affects the VAT due date, and which additional services and tourist taxes are included, helping operators plan and comply ahead of the change. Read more about this change here: https://lnkd.in/eu8cZ7vs #KPMGBelgium

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🔔 𝗕𝗲𝗹𝗴𝗶𝗮𝗻 𝗣𝗶𝗹𝗹𝗮𝗿 �� 𝘂𝗽𝗱𝗮𝘁𝗲 On 17 November 2025, the Belgian tax administration announced the long-awaited extension of the 30 November 2025 QDMTT filing due date to 𝟯𝟬 𝐉𝐮𝐧𝐞 𝟮𝟬𝟮𝟲. The extended filing due date is applicable for Belgian constituent entities subject to the Belgian Pillar 2 rules for reporting periods starting at earliest on 31 December 2023 and ending at earliest on 1 January 2024 and at latest on 30 June 2025. The due date of 30 June 2026 is as such applicable for all Belgian constituent entities of an MNE group whose statutory filing deadline falls before 30 June 2025. Reach out to our corporate tax colleagues Mathieu Bosschaert or Joeri De Ceuleneire for more information and further guidance regarding your specific situation.

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Curious to know what AI agents are, what Agentic AI means and how it defers from generative AI? What does it take to safely and effectively integrate AI into our processes?   Together with fellow Tax partner Aurore Mons delle Roche, we have published an article in partnership with @DeTijd and @L’Echo about the implementation of AI agents in our Tax department.   Find out how we manage this transformation at @EY 👇 To read the article in Dutch: https://lnkd.in/eDjJsK7z To read the article in French: https://envue.lecho.be/ia/   #AgenticAI #Tax #EYBelgium #ShapeTheFutureWithConfidence

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