Belgium Business Update Q3 2026
Tax rules are tightening, employment obligations are evolving, and deadlines are approaching. In this edition, we spotlight three key areas demanding attention this quarter:
- 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
Court of Justice clarifies the VAT treatment of transfer pricing adjustments
A recent ruling from the Court of Justice sheds new light on when transfer pricing adjustments fall within the scope of VAT. Find out what this means for your intra-group pricing and how to keep your VAT documentation defensible. READ THE ARTICLE
Court of Justice clarifies open market value for intra-group services
The Court has further defined how “open market value” applies to services between related companies. Discover whether your intra-group service charges are correctly valued — and where hidden VAT exposure could be lurking. READ THE ARTICLE
Operating in Belgium? Don’t forget your non-resident tax return
Foreign companies with activities in Belgium often overlook a mandatory corporate tax filing. Learn when the non-resident corporate income tax return applies, so you can avoid penalties and unwelcome surprises. READ THE ARTICLE
NEW · FEATURED RESOURCE
Doing Business in Belgium 2026
Your practical guide for international entrepreneurs
Our brand-new guide brings together everything international businesses need to know when entering or expanding in Belgium — from choosing the right legal structure and navigating corporate tax and VAT, to employing staff, holding structures and M&A. A hands-on, no-nonsense reference to help you make informed decisions from day one.
POSTING & EMPLOYING PEOPLE ACROSS BORDERS
EU social security rules: simplification or new complexity?
The proposed revision of the EU coordination rules aims to modernise how social security applies to mobile workers — but it may also introduce fresh compliance challenges. We take a critical look at what is really changing for employers posting staff across borders. READ THE ARTICLE
Wage indexation forecast 07.2026 – 01.2027 and the new “cent index”
Several sectors are set to index wages between July 2026 and January 2027, while the newly introduced “cent index” limits indexation for employees earning above €4,000 gross per month. Get the latest sector-by-sector forecasts so you can budget your Belgian wage costs with confidence. READ THE ARTICLE
Due diligence obligation: the tolerance period ends on 1 July
From 1 July, the grace period for the due diligence obligation comes to an end and enforcement steps up. Make sure your verification process for contractors and subcontractors is watertight before the deadline. READ THE ARTICLE
Posting workers to Belgium: the residence rules explained
Residence requirements remain a frequent stumbling block when posting workers to Belgium, and non-compliance can trigger sanctions and operational disruption. Get a clear overview of the rules so your assignments stay on the right side of the law. READ THE ARTICLE
OPERATING LOCALLY – CHALLENGES ON THE GROUND
Housing foreign workers: what employers need to know
Providing accommodation for foreign workers raises legal, tax and practical considerations that are easy to underestimate. Here is what every employer should keep in mind before arranging housing. READ THE ARTICLE
The Breyne Act under European pressure
A recent European judgment puts the Belgian Breyne Act under pressure and may reshape how construction projects and advance payments are structured. Understand the impact of the 26 February 2026 judgment before your next project starts. READ THE ARTICLE
CLIENT TESTIMONIAL
How Meever & Meever expanded into Belgium with confidence
Entering a new market takes the right guidance across legal, tax and HR. Discover how an international company successfully navigated the move from the Netherlands to Belgium — and what made the difference.