Belgium's Federal Public Service (SPF) Finance recently published updated guidance on Advance (Income Tax) Payments for Companies. This includes the quarterly advance payment deadlines for the 2025 tax year (2026 assessment year), which are 10 April 2025, 10 July 2025, 10 October 2025, and 22 December 2025. The update also provides a surcharge rate of 6.75% when advance tax payments do not cover the final tax assessment for the 2025 tax year (2026 assessment year), which is down from the 9.0…