Tax

The (new) capital gains tax on financial assets was approved in parliament on Thursday, April 2, and will apply retroactively from January 1, 2026. It is clear that the impact on savers, investors, and shareholders will be significant. In this article, we explain what is changing and how to best prepare.

Since 1 January 2024, the minimum tax for multinationals and large domestic groups (Pillar 2) has been in effect. On 3 April 2026, an update was announced: the Belgian tax administration is granting a new extension for the submission of the first return.

A new phase in the modernization of the VAT chain will start on May 1, 2026: the VAT commission account will be introduced and will replace the VAT current account. This reform is part of the broader digitization project that has been gradually rolled out by the FPS Finance since January 1, 2025.

Car taxation was thoroughly reformed a few years ago in order to steer companies faster towards a greener fleet of cars. This implied, among other things, a systematic reduction in the tax deductibility of cars that emit CO₂. With the Law of December 18, 2025 containing various provisions, the rules have now been tinkered with again.

As stipulated in the federal budget agreement, the VAT rate on hotel stays, furnished accommodation, and camping spots in Belgium will increase from 6% to 12% as of March 1, 2026. The VAT authorities have recently published an FAQ regarding this rate change.

The federal government is temporarily postponing the planned VAT increase from 6% to 12% for the culture, sports, leisure and takeaway sectors. The decision follows a scathing opinion from the Council of State, which formulated major objections to the proposed reform.

As from 1 January 2026, Belgium will introduce new and more extensive VAT revision rules for renovation or improvement works carried out on immovable business assets. A recent draft VAT law amends the provisions of the Belgian VAT Code relating to VAT revision mechanisms.

On 30 December 2025, a comprehensive law containing various provisions was published in the Belgian Official Gazette. It contains a wide range of tax measures, most of which take effect from tax year 2026. We summarize the main changes for you.

Does your company make payments to parties located in tax havens? If so, your business may have a reporting obligation. Failure to comply with this can result in the tax authorities rejecting these expenses as business costs, even if they are genuine commercial transactions.

Good news for those aiming to optimize corporate structures: since November 2025, a simplified sister merger can now proceed with fiscal neutrality. This allows for easier and more cost-effective mergers between companies with the same shareholder(s).

Many companies invest in qualifying DBI funds to achieve tax-efficient investment returns. However, from assessment year 2026 onwards, the tax landscape will change. A new condition makes the minimum remuneration of a director who is a natural person suddenly crucial.

On 21 October 2025, the European Commission formally withdrew its proposed EU Transfer Pricing Directive. The initiative aimed to harmonise transfer pricing rules across EU Member States, streamline the application of the arm’s length principle and reduce the risk of double taxation.

Since 1 July 2025, a new permanent VAT scheme for demolition and reconstruction has been in force. This allows builders and project developers to benefit from the reduced VAT rate of 6% on the completion of a dwelling. The official forms are now also available via MyMinfin.

After weeks of negotiations, the federal government has reached a budget agreement. As expected, the focus is not only on spending cuts, but also on tax reforms. What are the main outlines? Below is an overview of the key measures.

The Belgian Federal Public Service Finance (FPS Finance) announced two VAT relaxations. On the one hand, the introduction of the VAT chain reform has been postponed once again. On the other hand, mixed and partial taxable persons will benefit from reduced reporting requirements.

Good news for owners of a second home in West Flanders: as from this year, the province no longer levies an additional tax on second homes. The Council of State ruled that the tax regulation was discriminatory and annulled the scheme.

On July 27, 2025, the United States (US) and the European Union (EU) reached a new trade agreement, replacing previous plans for tariffs of up to 30%. The new deal includes exemptions for strategic sectors and introduces a reciprocal tariff system. What does this mean for Belgian businesses?

Planning to do business in France or set up a branch there? Then you'll quickly come across France’s corporate income tax, the impôt sur les sociétés (IS). Which companies are affected? And what is the rate for 2025?

On 4 July 2025, President Trump signed his “One Big Beautiful Bill” (OBBB), a law introducing sweeping reforms in personal and corporate taxation. The legislation affects both individuals and companies and has far-reaching consequences for foreign investors. What are the key changes?

On 18 March 2025, Belgium and France agreed to tax civil servants in the country of their employer. France has now unilaterally ended this agreement. But what does this mean for you or your employees?

The temporary administrative tolerance regarding the tax-free reimbursement of home charging costs will become a permanent measure starting in 2026. This was announced by the federal government in a circular issued in June 2025.

As of 1 January 2026, all invoices between Belgian VAT-liable entities (i.e. B2B invoices) must be issued and sent electronically in a way that allows automatic and electronic processing. This is confirmed by the Royal Decree (RD) of 14 July 2025, which also sets out the technical requirements. Peppol BIS will be the standard format.

On 29 July 2025, the final version of the Programme Law was published in the Belgian Official Gazette. We now know when the tax provisions will apply and what changes have been made. Here is a summary of several key measures related to direct taxes and VAT, along with their respective entry into force dates.

In addition to socio-legal reforms, the federal coalition parties have reached a political agreement on a series of tax measures. Scheduled between 1 January 2026 and 2029, these reforms aim to reduce the tax burden for workers, encourage entrepreneurship, and support families.

The long-awaited Programme Act was approved on July 10 by the plenary session of the Chamber, after a delay caused by an additional request for advice from the Council of State. The new tax measures will take effect upon publication in the Belgian Official Gazette. What does this mean for you?

After more than 12 hours of negotiations, the federal government has reached an agreement on the introduction of the capital gains tax, also known as the solidarity contribution. This new tax is expected to generate at least half a billion euros.

The DRD (dividend received deduction) is an important tax incentive for companies in Belgium. Under the De Wever I coalition agreement, it was decided that the conditions for this deduction will become stricter from assessment year 2026. There will be a key change for shareholdings below 10%.

The qualification as a beneficial owner is becoming increasingly important in international taxation. It is a key condition for accessing tax benefits under certain arrangements and double tax treaties.

The government agreement includes the abolition of the exemption scheme for realized capital gains on certain company vehicles under corporate tax. Are you planning to sell a company vehicle soon? Then be sure to consider the deadline of 30 June 2025!

On 5 November 2024, the European Council for Economic and Financial Affairs (ECOFIN) reached an agreement on VAT in the Digital Age (ViDA). This proposal aims to modernise the EU VAT system by making it simpler, more digital, and less vulnerable to fraud.