Recent news items

From January 1, 2026, car costs will be subject to the legal entities tax (RPB), as part of the greening of the car fleet. For vehicles with CO2 emissions, costs will be fully taxable immediately; for zero-emission vehicles, there will be an incremental taxability.

As of 1 January 2025, new residential lease agreements in the Brussels-Capital Region must be registered twice: both on the regional platform and the federal platform.

Since 1 January 2020, all companies with at least 11 employees over a consecutive 12-month period are required to establish employee representation within the company or, at a minimum, organize elections.

Social legislation and personnel administration are constantly evolving. Just when employers think they have mastered the new regulations, a new government agreement introduces a series of changes. Efficient personnel administration is becoming more important than ever.

One issue hardly discussed to date is the effect of capital gains tax on price formation in the transfer of a business. Because frankly, there is “capital gains tax valuation,” but on what exactly? For now, this remains unclear.

As of 1 January 2025, the regulations regarding subcontracting in the construction sector have become significantly stricter. This new legal framework aims to combat social dumping and unfair competition by requiring subcontractors to play an active role in the execution of projects. These changes stem from the reform of the Social Penal Code and specifically apply to the construction, meat, and moving sectors. The new rules have major implications for the organization of contracting chains.

With a renewed brand identity and fresh visual style, Vandelanotte is taking a clear step into the future. The repositioning reflects the company's evolution into a strategic and creative partner that proactively supports clients in realizing their growth and innovation potential.

Since the 2024 tax year, the scope of the rules regarding Controlled Foreign Companies (CFC) has been significantly expanded. These regulations aim to tax undistributed passive income from certain foreign subsidiaries or entities of Belgian shareholder companies. The expansion has led to a complex set of rules. To provide more clarity on this matter, the tax authorities published a circular.