TAG Tax

Cross Border Tax Newsletter from Belgium

Passive holdings under tax scrutiny: activate your holding!
A holding company offers interesting tax benefits, but the tax authorities are increasingly strict about whether holdings genuinely exercise economic activities. Discover when your holding is considered 'passive' and what steps you can take to optimise your structure.

The Belgian CFC rules ('Controlled Foreign Corporations')
As a Belgian company, do you control a foreign subsidiary or permanent establishment? Then the Belgian CFC rules may apply. This article explains what obligations apply and how you can avoid foreign profits being unexpectedly taxed in Belgium.

Teleworking from Belgium: risk of a permanent establishment
As a foreign company that allows an employee to telework in Belgium, you risk having a 'permanent establishment' in Belgium. This article clarifies when this risk is real and what tax and legal consequences this entails.

Foreign buyer for your shares? Watch out for capital gains tax! (FAQs)
Since 1 January 2026, a new capital gains tax applies to the sale of shares. This FAQ article answers the most frequently asked questions for Belgian residents who sell their shares to a foreign company, including the applicable rates and exceptions.

View the newsletter. 

< Back

SBB Accountants & Advisors
Belgium
TIAG: Accounting, Tax, & Consulting
Member Profile
www.sbb.be