Belgium Business Update Q4 2026
Tax rules are tightening, employment obligations are evolving, and important deadlines are approaching. As we enter the final quarter of the year, businesses operating in Belgium have an opportunity to proactively navigate change and build confidence in an evolving regulatory environment. In this edition, we share the latest updates, key considerations, and practical insights to help you stay informed and prepared.
- Doing business in Belgium – compliance & tax risks
- Posting & employing people across borders
- Operating locally – practical challenges on the ground
DOING BUSINESS IN BELGIUM – COMPLIANCE & TAX RISKS
After E-invoicing comes E-reporting: Belgium takes the next step in the digitisation of the V
From 2028, both supplier and customer will have to report invoice data to the VAT authorities in near real time. Inconsistencies will surface much faster, so make sure your invoicing processes are ready.
Company car in Belgium or a neighbouring country – the differences in the benefit in kind
The same company car can lead to a very different taxable benefit in Belgium, the Netherlands, France and Germany. Here is how the 2026 rules compare, with a focus on electric cars.
Working on Belgian construction sites: when do you have to pay less withholding tax?
Foreign companies doing on-site construction work in Belgium may be exempt from paying part of their withholding tax. The conditions are strict, the burden of proof is heavy and a cap applies from 2027.
NEW · FEATURED RESOURCE
Foreign Resident in Belgium? Tax obligations start sooner than you think.
Once a foreigner becomes a Belgian tax resident, Belgium taxes their worldwide income. But the annual tax return is only part of the picture. Foreign financial accounts, property abroad, life insurance with a foreign insurer: all of it needs to be reported, sometimes within 30 days of arrival.
Our guide Belgian Resident Taxpayer walks you through:
- how tax residency is determined
- key filing deadlines
- the reporting obligations most often missed
- the new capital gains tax on financial assets from 2026
POSTING & EMPLOYING PEOPLE ACROSS BORDERS
Active on Belgian construction sites? Check-in and check-out mandatory as of 2027
From 1 April 2027, everyone on Belgian sites worth €500,000 or more must register in real time on arrival and departure, foreign employers included. Use the coming months to adapt your procedures and subcontractor chain.
The indexation cap: what does it mean for employees?
Since 1 June 2026, indexation is temporarily limited for employees with a reference wage above €4,000. Here is how the mechanism works, with worked examples to explain it to your people.
NEWS UPDATE
Changes to the login process for online Social Security applications
Foreign companies using Belgian online social security applications can still gain access today via access codes through an exceptional procedure (secure access). This procedure was developed for companies that do not have Belgian digital identification methods and provides them with access to certain online services.
However, the Belgian government is increasingly focusing on secure, personalised authentication via digital keys such as eID, itsme, eIDAS and other recognised authentication methods. These forms of secure access enhance the security of online applications and enable better control over who has access to company data and administrative platforms.
As part of this development, the current exceptional procedure involving access codes will eventually be phased out.
At present, no definitive date for its abolition has been announced. We are monitoring developments closely and will keep you informed as soon as further information becomes available regarding the timing and practical implications of this change.
OPERATING LOCALLY – CHALLENGES ON THE GROUND
Employee living across the border and working in Belgium? Upcoming changes to the cross-border worker status
New rules for cross-border workers apply since 15 August 2026. EU citizens face less paperwork, while third-country and British nationals need new documents. Check your existing files before 14 August 2027.
Municipal tax for non-residents: will the fixed 7% come to an end?
Non-residents pay a flat 7% municipal tax, even though some Belgian municipalities charge less. A new draft law could change that, and refunds for past years may be possible.
Which homeworking expenses can you reimburse in Belgium, the Netherlands, France or Germany?
Belgium allows up to €164.21 a month tax-free, while Germany allows no tax-free homeworking allowance at all. See how the four countries compare and build a policy that holds up across borders.
UPCOMING WEBINARS
Ask&Learn: Foreign subcontractors in Belgium
23/11/2026 Webinar in German
24/11/2026 Webinar in English
07/12/2026 Webinar in Polish
08/12/2026 Breakfast session in Leuven (in Dutch)
15/12/2026 Breakfast session in Hasselt (in Dutch)
Keep track of our website to sign up soon!