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.

The Belgian tax authorities have recently introduced stricter requirements regarding transfer pricing documentation. Although one obligation has recently been relaxed, the remaining measures remain fully in force. This underlines the importance of maintaining a complete, well-substantiated file.

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.