In its governmental agreement, the new Belgian government pledged to assume a pioneering role in the fight against abusive tax practices. As one of the first concrete steps, Belgium has integrated the “EU list of non-cooperative jurisdictions for tax purposes” (the “EU blacklist”) into Belgian law and now imposes several defensive tax measures on Belgian taxpayers that interact with EU blacklisted jurisdictions (Law of 20 December 2020, published 30 December 2020).
