Social elections in Belgium follow the Olympic calendar, which means that works councils, CPBWs, employee representatives, and candidate employee representatives are already busy preparing for another election year.

As of January 2026, a new preferential inheritance tax provision has been in effect in Flanders: the single person deduction. This provision is intended for individuals who, upon their death, leave behind neither a spouse nor any children or grandchildren. They may designate one or more individuals who can inherit a portion of their estate at a more favorable tax rate.

The new capital gains tax also has a significant impact on estate and wealth planning, particularly on the use of partnerships. Today, partnerships are a commonly used tool for structuring and transferring family wealth.