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As local and international tax regulations become more prescriptive, dealing with them in a cross-border context presents you with a significant challenge. The number and complexity of tax investigations conducted by authorities is rapidly escalating and the need for tax adjustments is rising accordingly. Our 350 tax lawyers are supported by strong technical tax intelligence teams that identify developments in tax law and policy affecting your business. This multi-disciplinary approach helps you develop robust structures that maximise tax effectiveness in alignment with your commercial strategy.

Whether you are a financial institution, multinational, fund, investor or high net worth individual, we understand your business and the tax pressures you face. Our teams work together across Europe and beyond in the key areas affecting your business including VAT, international taxation, transfer pricing, e-commerce, M&A and investment funds, tax planning and financing. Our experts can help you manage tax control cases and deal with tax authorities as well as manage tax litigation cases. The right tax advice can make a material difference to transaction costs and, in some cases, avert serious consequences.

"Excellent expertise, pragmatic advice, value for money."

Feedback from a client about the department - Legal 500, 2023

"Great professionalism, availability and responsiveness."

Feedback from a client about the department - Legal 500, 2023

"High level of technical expertise in VAT."

Feedback from a client about the department - Legal 500, 2023

"The CMS team tends to make itself very available."

Feedback from a client about the department - Legal 500, 2022

"Multidisciplinary law firm with a growing tax practise, with access to the CMS network."

Feedback from a client about the department - Legal 500, 2022

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Private Clients
All aspects of estate planning. Our team has specific expertise in all matters relating to estate planning, regardless of the structure in which the a


CMS advised Pricoa Private Capital on Biobest’s new USPP under Belgian...
CMS Belgium, alongside CMS France, CMS Netherlands, Torys LLP and FAS Advogados in cooperation with CMS, advised Pricoa Private Capital, leading US institutional investor, in connection with the new USPP...
Pillar II – developments in Belgium
1.   New Belgian Pillar II law adoptedThe Belgian parliament adopted a new Pillar II law on 2 May 2024. This law, which replaces the previous version adopted on 19 December 2023, includes provisions...
CMS advises Pricoa Private Capital on first US private placement under...
Interparking, a leading European car park operator, has successfully issued its first US private placement governed by Belgian law, which was subscribed by Pricoa Private Capital, the private debt investment...
No white smoke on ATAD III proposal in 2023
As a reminder, on 22 December 2021, the European Commission issued its proposal for a directive to prevent the abuse of shell entities for tax purposes (ATAD III proposal). After several amendments, the...
Tax reform in Belgium: what will be new in 2024?
The New Year traditionally brings tax changes of all kinds. The year 2024 will be no exception with intense legislative activity over tax reforms at the close of 2023, characterised by several laws in...
Belgium to tighten Cayman tax in 2024
A new law aimed at significantly tightening the Cayman tax was recently tabled in the Belgian parliament. The Cayman tax “version 2.1” reform, which is designed to remedy the shortcomings identified...
Carbon Border Adjustment Mechanism transition in effect since 1 October...
On 1 October 2023, a two-year transitional period began for implementation of Regulation (EU) 2023/956, which introduces the Carbon Border Adjustment Mechanism (CBAM). CBAM levies punitive CO2 charges...
Belgium country tax guide
1. Languages used by the local tax authorities There are three official languages in Belgium: French, Dutch and German. Belgium is composed of four language areas: the Dutch language area (Flanders)...
Tax regularisation procedure to end on 31 December 2023: what is next?
On 31 December 2023, Belgium will end the Unique Liberation Declaration quater (ULD quater) procedure, the latest of a series of temporary regularisation procedures in recent years that allow Belgian...
DAC 8 Proposal approved by the European Parliament
BackgroundIn recent years, the crypto-asset landscape has steadily grown and has reshaped the world of payments and investments. Today such assets have an estimated market capitalization of USD 1.09 trillion...
CMS Belgium assisted a.s.r. in the set-up of a joint venture with Belfius'...
CMS Belgium assisted a.s.r., the third largest insurer in the Netherlands, in setting up a joint venture together with Belfius' insurance subsidiary. The joint venture involves the launch of the technology...
Belgium: first phase of tax reform project
Belgium's Minister of Finance, Vincent Van Peteghem, recently detailed his plan for the first phase of Belgian tax reform, which is scheduled to come into effect on 1 January 2024.The following article...