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.

Since 1 January 2026, new rules governing personal securities have come into force. In particular, in the context of acquisitions (M&A transactions), financing arrangements, and shareholder structures, it is important to assess the impact of these changes on existing and future suretyships.

After numerous debates and postponements, the Belgian Chamber of Representatives has definitively approved the new Program Law. Published in the Belgian Official Gazette on 1 June 2026, the law introduces several tax measures that will have a direct impact on entrepreneurs and shareholders.